| | Lac qui Parle County | MN | 27073 | | | | | nonmetro county (rural) | farm-dependent | https://maps.google.com/?q=LacquiParleCounty+MN |
| | Lake County | MN | 27075 | | | | | nonmetro county (rural) | mining-dependent | https://maps.google.com/?q=LakeCounty+MN |
| | Lake of the Woods County | MN | 27077 | | | | | nonmetro county (rural) | recreation | https://maps.google.com/?q=LakeoftheWoodsCounty+MN |
| | Lincoln County | MN | 27081 | | | | | nonmetro county (rural) | farm-dependent | https://maps.google.com/?q=LincolnCounty+MN |
| | Lyon County | MN | 27083 | | Marshall, MN 32140 | | Central | nonmetro county (rural) | nonspecialized | https://maps.google.com/?q=LyonCounty+MN |
| | McLeod County | MN | 27085 | | Hutchinson, MN 26780 | Minneapolis-St. Paul,
MN-WI 378 | Central | nonmetro county (rural) | manufacturing-dependent | https://maps.google.com/?q=McLeodCounty+MN |
| | Mahnomen County | MN | 27087 | | | | | nonmetro county (rural) | nonspecialized | https://maps.google.com/?q=MahnomenCounty+MN |
| | Marshall County | MN | 27089 | | | | | nonmetro county (rural) | farm-dependent | https://maps.google.com/?q=MarshallCounty+MN |
| | Martin County | MN | 27091 | | Fairmont, MN 21860 | | Central | nonmetro county (rural) | nonspecialized | https://maps.google.com/?q=MartinCounty+MN |
| | Meeker County | MN | 27093 | | | | | nonmetro county (rural) | nonspecialized | https://maps.google.com/?q=MeekerCounty+MN |