Lithuania:
Germany 15.8%, Latvia 12.6%, Russia 6.9%, Belarus 5.8%,
Denmark (1999)

Luxembourg:
EU 75% (Germany 25%, France 21%, Belgium 13%, UK 8%,
Italy 6%, Netherlands 5%), US 4% (1999)

Macau:
US 47%, EU 30%, China 9.2%, Hong Kong 6.7% (1999)

Macedonia, The Former Yugoslav Republic of:
Germany 22%, Yugoslavia
22%, US 12%, Greece 7%, Italy 6% (2000)

Madagascar:
France 41%, US 19%, Germany 13%, UK 8%, Japan 6% (1999)

Malawi:
South Africa 16%, Germany 16%, US 15%, Netherlands 7%, Japan
(1999)

Malaysia:
US 21%, Singapore 18%, Japan 13%, Hong Kong 5%,
Netherlands 4%, Taiwan 4%, Thailand 3% (2000 est.)

Maldives:
US, UK, Sri Lanka, Japan

Mali:
Italy 18%, Thailand 15%, Germany 7%, Portugal 4% (1999)

Malta:
US 21.4%, France 15.2%, Germany 12.6%, UK 9.3%, Italy 4.9%
(1999)