- Los Santos Slappers
- Los Santos Squeezers
- Los Santos Summer Special (DLC)
- Los Santos Tattoos
- Los Santos Tower
- Los Santos Transit
- Los Santos Tuners (DLC)
- Los Santos Underground Radio
- Los Santos Vagos
- Los Santos Vagos (uniwersum 3D)
- Los Santos Vagos (uniwersum HD)
- Los Sepulcros
- Lossantoscustoms.com
- Lossantosfreegans.com
- Lost MC Clubhouse
- Lost and Found
- Lostmc.com
- Lot nad Pacyfikiem
- Lotnisko Easter Bay
- Lotnisko Escobar
- Lotnisko Las Venturas
- Lotnisko Międzynarodowe Francis
- Lotnisko międzynarodowe Los Santos
- Lotus Street
- Loty na żyletkę
- Louie Schaffer
- Louisa
- Louise Cassidy-Williams
- Lounge
- Love-meet.net
- Love & Bullets
- Love Beads?
- Love Boat
- Love Candy xxx
- Love Fist
- Love Fist - Clear the Custard
- Love Juice
- Love Juice (produkt)
- Love Media
- Love Wagon
- Love isn't a Crime
- Love of Money
- Love on the Rocks
- Love on the Run
- Loveyourmeat.com
- Lovin' A Loan
- Low-Ridery
- Low Rider
- Low Rider Rumble
- Lowdown FM
- Lowenstein Pictures
- Lower Easton
- Lowridery: Podrasowane klasyki (DLC)
- Lowridery (DLC)
- Lubyanka
- Lubyanka Docks
- Lubyanka Warehouses
- Luca Silvestri
- Lucan
- Luchadora
- Lucia
- Lucien Stark
- Lucinda Jacob
- Luck of the Irish
- Lucky Pierre's Sandwiches
- Lucky Winkles
- Lucy Screw
- Luddite Row
- Ludendorff
- Ludendorff Hardware
- Ludendorff Locksmiths
- Ludendorff Repairs
- Ludendorff Shipping & Storage
- Ludendorff Shipping Co.
- Ludendorff Weekly
- Ludendorff Wood Supplies
- Luigi Goterelli
- Luis Francesco
- Luis Lopez
- Luke
- Luke (CW)
- Luke (LCS)
- Luke (Republican Space Rangers)
- Luke (V)
- Luke Austin
- Luke Campbell
- Lulu
- Lunch&Dinner
- Luncheonette Diner
- Lupe
- Lurcher
- Lure
- Lustrous
- Luther Austin
- Luton
- Luvley Jubblees
- Luxor
- Luxor Deluxe
- Luxurious Face Cream
- Luxury Autos
- Luźny strój
- Lwy chińskie
- Lwy i osły
- Lycan
- Lyle Cleethorpes
- Lyle Rivas
- Lyndon Moore
- Lynx
- Léyer
- Lądowisko Vespucci
- Lśniący Kociak Wasabi
- M-60
- M. Turner
- M. Y. Name
- M16
- M249
- M4
- MADD
- MALCOMseX
- MAR-BLE-CO
- MB Clothing L.C.
- MCMK2
- MC Codebreaker
- MC Hamper
- MC Tommy
- MDFT: Behind the Music
- MISBHV
- MK GT9
- MMT
- MM Olympic Market
- MNKY
- MOTOMAMI Los Santos
- MSX FM
- MTL
- M I N T
- Mac-10
- Mac DeMarco
- Macbeth
- Macca
- Maccer
- Machine Gun - Buyers Guide And Owners Manual
- Maczeta
- Mad Donna's
- Mad Island
- Mad Island Gang
- Mad Wayne Thunder
- Mad Wayne Thunder Drive
- Madam Chong
- Madam Woody
- Madame Faux Pas Spon Up Home Cookin'
- Madame Nazar
- Madd Dogg
- Madd Dogg (misja 1)
- Madd Dogg (misja 2)
- Madd Tagg
- Madison Fox
- Madu
- Mafia
- Mafijna masakra
- Magazine Shop
- Magazyn Alpha Mail
- Magazyn Bugstars Pest Control
- Magazyn Eugenics Incorporated
- Magazyn Fruit
- Magazyn Gwardii Narodowej
- Magazyn Liberty State Delivery
- Magazyn Pharte Gas
- Magazyn Post OP
- Magazyn The Bean Machine
- Magazyn Vincenza Cilliego
- Magazyn w Chase Point
- Magazyn w Northwood
- Magazyny XXX
- Magenta Andrews
- Maginot Theatre
- Maharishi
- Maibatsu Corporation
- Mail.eyefind.info
- Mairis Bestsellers
- Maison Ricard
- Maison Wenifall