Studios
- MONDELDE VR 4
- MoneyMaker 1
- mono-sex 3
- MONSTERS 24
- MOONFORCE 178
- MorningWindow 11
- MOTHERS 5
- MOTHERSENTERTAINMENTPICTURES 29
- Mr.michiru 307
- Mr.michiru 202
- MTK 1
- MulberryField 4
- muramura 430
- MUTEKI 107
- MysticAngelLabel 1
- M男パラダイス 223
- NAGIRA 64
- NAGOYAか円光 17
- NAHARA 1
- NANA 30
- NANIWA 14
- naturalfilm/妄想族 3
- NCTR 54
- Neanderthal 0
- NEOATLAS 21
- NEOBLACK 7
- NEONEO☆素人 11
- newgirl 61
- NEXT 2
- NEXT INNOVATION 5
- NEXTGROUP 1692
- Nice-Nelly 1
- Nippon 21
- NIRVANA 27
- Nobrand 4
- NON 605
- NPJ 751
- NTR.net 27
- NUDYS 1
- OFFICE K’S VR 1