| KWB Neighbourhood Bar (Kelham Wine Bar) | Wine bar | 31 Ball St | Thu 16:00–22:00 |
| Kyōyū Sushi & Bbq | Yakiniku restaurant | 2nd floor, Cambridge Street Collective, 11 Backfields | Wed–Thu 12:00–22:00 |
| Lee'Z Pizza Uk | Pizza takeaway | 58 Lee Ave | Daily 15:00–23:00 |
| LEEs TREEs and Garden Services Ltd | Arborist service | 288 Norton Ln | Mon–Sat 08:00–18:00 |
| Lionworks Fireworks | Fireworks shop | Mowbray St | Mon–Sat 10:30–20:00 |
| Littlefish Group | IT security service | 2 West St | Mon Open 24 hours |
| Longley Park | Park and garden | Longley, Sheffield S5 7UD | Daily Open 24 hours |
| Loro Crisps: Plantain Chips from Colombia | Food manufacturer | 620 Attercliffe Rd | Daily Open 24 hours |
| Lounge418 | Bar | 418 Ecclesall Rd | Daily 09:00–23:00 |
| Lowedges Fire Station | Fire station | 401 Lowedges Rd | Daily Open 24 hours |
| Luxury 1-Bed Flat in Central Sheffield – Fully Furnished with Sofa Bed, Ready to Move In | Long-Term Let | Industrial real estate agency | Upper Allen St | Mon Open 24 hours |
| M&S Foodhall | Supermarket | 4 Bochum Pkwy | Mon–Sat 08:00–20:00 |
| Made to Move Sheffield | Sports massage therapist | Unit 6, Rutland Business Park, 50 Rutland Rd | Mon–Fri 06:30–20:00 |
| Magilla Households Waste Recycling Centre, North Anston | Recycling centre | Common Rd | Daily 10:00–16:00 |
| Maple Leaf Carpet & Upholstery Cleaning | Carpet cleaning service | 63 Earl St | Mon–Thu 09:00–20:00 |
| Marks & Spencer | Department store | 19 Fargate | Mon–Sat 08:30–19:00 |
| Marks & Spencer | Department store | Meadowhall Way Unit 2, 1 The Arcade, High Street 41-45 | Mon–Fri 08:00–21:00 |
| Matilda Street Pocket Park | City park | 1 Sidney St | Mon–Sat 06:00–02:00 |
| Matrix Estate Planning Limited | Estate planning lawyer | 4 Orchard Gardens | Daily 09:00–17:00 |
| Matt Gee Domestic Appliance Repairs | Appliance repair service | 1 Carver Dr | Daily 08:00–22:00 |
| McGilverays The Wortley Arms | Gastropub | Halifax Rd | Wed–Thu 11:00–21:00 |
| Meadow Head Post Office | Post office | 335 Meadowhead | Mon–Sat 07:00–22:00 |
| Mesob | Ethiopian restaurant | 186 London Rd | Mon 11:00–22:00 |
| Mezwaani Restro Bar | Modern Indian restaurant | 519 Ecclesall Rd | Mon 12:00–15:00, 17:00–22:30 |
| Middle Eastern Shawarma | Shawarma restaurant | 188 London Rd | Mon 11:30–22:00 |
| Middlewood Park & Ride | Park and ride | Middlewood Rd | Daily Open 24 hours |
| Mighty Bites | Doner kebab restaurant | 30 Eyre St | Daily 17:00–04:45 |
| Mindfulness Therapy Clinic | Corporate office | 58 Leopold St | Daily Open 24 hours |
| Mitchells Wine Merchants | Wine shop | 352, 354 Meadowhead | Mon–Tue 10:00–18:00 |
| Mobile Bitz - Meadowhall | Phone repair service | Meadowhall shopping centre, 91A HIGH STREET | Mon–Fri 10:00–21:00 |