=limited company=, sociedad anonima, por acciones
=line=, linea
=line (of business)=, ramo
=linen damask=, alemanisco
=linens=, lienzos
=linens (unbleached)=, lienzos morenos
=lining=, forro
=to liquidate=, liquidar
=to listen=, escuchar
=little=, poco (_adv._), pequeno (_adj._)
=to live=, vivir
=lively=, vivo
=living=, vida
=to load=, cargar
=loaf=, pan
=loan=, emprestito
=lobster=, langosta
=lock=, cerradura
=to lock=, cerrar con llave
=lock-out=, cierre
=locomotive=, locomotora
=long=, largo
=to look=, mirar
=to look for=, buscar, apetecer
=looking up (market)=, haber mejora en
=look out=! iojo!, atencion!
=to look over=, repasar
=loom=, telar
=loose colours=, colores fugitives
=to lose=, perder
=loss=, perdida quebranto
=lot=, partida
=cheap lot=, ganga
=job lot=, imperfectos
=to love=, amar
=love=, amor
=luck=, suerte
=lucky=, dichoso, afortunado
=lump sum=, suma redonda

=M=

=machine=, maquina
=machinery=, maquinaria
=mad=, loco
=maidservant=, criada
=to maintain (oneself)=, mantener (se)
=maize=, maiz
=to make=, hacer
=to make a mistake=, equivocarse
=to make a slip of the tongue=, correrse
=to make a start=, principiar, estrenarse
=main mast=, palo mayor
=to make fun of=, burlarse
=to make good=, compensar
=to make one's appearance=, aparecer
=to make over=, ceder
=to make up=, confeccionar
=to make up one's mind=, decidir (se)
=man=, hombre
=manager=, gerente, administrador
=to manifest=, manifestar
=manner=, manera, modo
=manservant=, criado
=manufacturer=, fabricante
=marble=, marmol
=March=, Marzo
=margarine=, margarina
=mark=, marca, senal
=market=, mercado
=market-place=, plaza
=to marry=, casar (se) con
=masonry=, mamposteria
=master=, amo, maestro
=master spinner=, contramaestre de filatura
=to match=, igualar
=matches=, fosforos
=matter=, asunto
=to matter=, importar
=May=, mayo
=mayor=, alcalde
=means=, medio
=in the meantime=, en el interin
=meanwhile=, mientras tanto
=measure=, medida
=meat=, carne
=mechanism=, mecanismo
=to meet=, encontrar
=to meet (bills)=, hacer frente
=to meet requirements=, corresponder a las necesidades
=meeting=, reunion, junta, mitin
=megaphone=, bocina
=mellow=, suave
=member=, miembro
=to mention=, citar, mencionar, hacer mencion
=merchandise, goods=, mercancia
=merchant=, comerciante, negociante
=method=, metodo
=metre=, metro
=mild=, apacible
=mile=, milla
=milk=, la leche
=milliner=, modista
=million=