| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| Al Lakbi | city | Al Wusta | Oman | 18.22 | 56.55 | 3 | 82 |
| Al Lawb | city | Zufar | Oman | 17.07 | 54.05 | 206 | 27749 |
| Al Limah | city | Musandam | Oman | 25.94 | 56.42 | 3 | 293 |
| Al Liwa' | city | Shamal al Batinah | Oman | 24.54 | 56.57 | 26 | 31688 |
| Al Liwā’ | city | Shamal al Batinah | Oman | 24.54 | 56.57 | 26 | 31688 |
| Al Luwayz | city | Masqat | Oman | 23.21 | 58.98 | 36 | 13110 |