 | Lightning Thorn | Fists | 8 | 30,080 |
| Lightning Thorn | Fists | 8 | 26,600 |
 | LightningVox Staves | Polearms | 8 | 32,400 |
 | Longen Herb | | | 130 |
 | Lost Package | | | 1 |
 | Lovebird Pants | Leg Wear | 3 | 1,000 |
| Lovebird Pants | Leg Wear | 3 | 1,000 |
 | Lover's Pendant | Belt | 12 | 23,940 |
| Lover's Pendant | Belt | 12 | 26,590 |
| Lover's Pendant | Belt | 12 | 21,420 |
 | Lunar Skirt | Leg Wear | 8 | 10,185 |
 | Lv.1 Pigment | | | 138 |
 | Lv.2 Pigment | | | 698 |
 | Madame's Skirt | Leg Wear | 2 | 1,000 |
| Madame's Skirt | Leg Wear | 2 | 1,000 |
 | Magic Might Staves | Polearms | 7 | 26,400 |
 | Magic Shell | | | 450 |
 | Magicessence Pants | Leg Wear | 3 | 1,159 |
 | Magician's Pants | Leg Wear | 6 | 1,000 |
| Magician's Pants | Leg Wear | 6 | 1,000 |
 | Maiden Skirt | Leg Wear | 8 | 1,000 |
| Maiden Skirt | Leg Wear | 8 | 1,000 |
 | Male Sporty Pants | Leg Wear | 1 | 1,000 |
 | Male Taiwan Leather Pants | Leg Wear | 8 | 1,000 |
 | Manifest Virtue | | | 1 |
 | Mantle of Misty Resonan | Robe | 14 | 35,060 |
| Mantle of Misty Resonance | Robe | 14 | 28,450 |
| Mantle of Misty Resonance | Robe | 14 | 31,665 |
 | Massacre Drifting Staves | Polearms | 6 | 20,400 |
 | Maxiskirt of Dead Spiri | Leg Wear | 10 | 20,350 |
 | Maxiskirt of Divine Ord | Leg Wear | 8 | 12,200 |
 | Maxiskirt of Magic | Leg Wear | 10 | 18,850 |
 | Meditator's Cape | Robe | 1 | 80 |
 | Meditator's Trousers | Leg Wear | 1 | 40 |
| Meditator's Trousers | Leg Wear | 1 | 230 |
| Meditator's Trousers | Leg Wear | 1 | 610 |
 | Medium Elixir Potion | Rejuvenation Potions | | 2,950 |
 | Medium Healing Elixir Powder | Rejuvenation Potions | | 720 |
 | Medium Healing Life Powder | Healing Potions | | 165 |
 | Medium Healing Magic Powder | Mana Potions | | 165 |
 | Medium Health Potion | Healing Potions | | 260 |
 | Medium Mystery Potion | Mana Potions | | 390 |
 | Melody Pants | Leg Wear | 2 | 37,500 |
| Melody Pants | Leg Wear | 2 | 37,500 |
 | Meridian Blades | Swords & Blades | 5 | 6,800 |
| Meridian Blades | Swords & Blades | 5 | 10,360 |
| Meridian Blades | Swords & Blades | 5 | 8,480 |
| Meridian Blades | Swords & Blades | 4 | 6,800 |
 | Meteor Shock | Polearms | 12 | 51,520 |
| Meteor Shock | Polearms | 12 | 57,840 |