| Marklove Herbert John | 1898 | 1918 | Gloucestershire Regiment |
| Marsh Henry George | 1891 | | Gloucestershire Regiment |
| Marshall Walter James | 1897 | | Gloucestershire Regiment |
| Marshall William John Samuel | 1895 | | Gloucestershire Regiment |
| Massey Frederick James | 1870 | | Gloucestershire Regiment |
| Matthews Frederick William | 1894 | | Gloucestershire Regiment |
| May Frederick John | 1924 | | Gloucestershire Regiment |
| Miles Allan Oswald | 1889 | | Gloucestershire Regiment |
| Miles Gilbert Francis | 1897 | | Gloucestershire Regiment |
| Millard Charles | 1898 | | Gloucestershire Regiment |
