| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| Buabidi | city | Ngobe-Bugle | Panama | 8.47 | -81.70 | 3599 | 2489 |
| Buabti | city | Ngobe-Bugle | Panama | 8.47 | -81.70 | 3599 | 2489 |
| Bubi | city | Veraguas | Panama | 8.01 | -81.53 | 180 | 2533 |
| Bubi Abajo | city | Veraguas | Panama | 7.95 | -81.49 | 830 | 2401 |
| Bubicito | city | Veraguas | Panama | 7.95 | -81.47 | 830 | 2161 |
| Bubí Arriba | city | Veraguas | Panama | 7.93 | -81.48 | 948 | 2044 |
| Bucori | city | Ngobe-Bugle | Panama | 9.11 | -81.90 | 0 | 589 |
| Buen Retiro | city | Cocle | Panama | 8.41 | -80.24 | 104 | 12649 |
| Buena Ventura | city | Colon | Panama | 9.53 | -79.67 | 98 | 1549 |
| Buena Vista | city | Veraguas | Panama | 8.00 | -81.08 | 216 | 4770 |
| Buena Vista | city | Colon | Panama | 9.27 | -79.70 | 278 | 25849 |
| Buena Vista | city | Bocas del Toro | Panama | 9.20 | -82.13 | 45 | 536 |
| Buena Vista | city | Bocas del Toro | Panama | 9.20 | -82.10 | 0 | 402 |
| Buena Vista | city | Panama | Panama | 9.10 | -79.27 | 95 | 63433 |
| Buena Vista | city | Ngobe-Bugle | Panama | 9.08 | -81.88 | 0 | 636 |
| Buena Vista | city | Panama | Panama | 8.98 | -79.03 | 6 | 0 |
| Buena Vista | city | Ngobe-Bugle | Panama | 8.83 | -82.20 | 1069 | 1339 |
| Buena Vista | city | Cocle | Panama | 8.75 | -80.37 | 830 | 4131 |
| Buena Vista | city | Panama Oeste | Panama | 8.66 | -79.97 | 830 | 6073 |
| Buena Vista | city | Chiriqui | Panama | 8.65 | -82.63 | 2568 | 6715 |
| Buena Vista | city | Chiriqui | Panama | 8.62 | -82.73 | 1669 | 6064 |
| Buena Vista | city | Veraguas | Panama | 8.41 | -81.34 | 830 | 1639 |
| Buena Vista | city | Cocle | Panama | 8.42 | -80.67 | 830 | 2196 |
| Buena Vista | city | Ngobe-Bugle | Panama | 8.38 | -81.62 | 1200 | 4023 |
| Buena Vista | city | Darien | Panama | 8.39 | -78.23 | 0 | 123 |
| Buena Vista | city | Veraguas | Panama | 8.13 | -81.43 | 416 | 5449 |
| Buena Vista | city | Veraguas | Panama | 8.12 | -80.98 | 242 | 24820 |
| Buena Vista | city | Herrera | Panama | 7.78 | -80.83 | 889 | 2453 |
| Buena Vista | city | Los Santos | Panama | 7.67 | -80.40 | 1138 | 3725 |
| Buena Vista | city | Los Santos | Panama | 7.63 | -80.50 | 1669 | 2265 |
| Buena Vista | city | Los Santos | Panama | 7.63 | -80.50 | 1669 | 2265 |
| Buena Vista | city | Chiriqui | Panama | 8.51 | -82.49 | 830 | 14014 |
| Buena Vista | city | Cocle | Panama | 8.71 | -80.39 | 1158 | 3562 |
| Buena Vista | city | Cocle | Panama | 8.41 | -80.44 | 62 | 4950 |
| Buena Vista | city | Cocle | Panama | 8.64 | -80.59 | 1669 | 2239 |
| Buena Vista Abajo | city | Veraguas | Panama | 7.96 | -81.09 | 78 | 2606 |
| Buena Vista Arriba | city | Veraguas | Panama | 8.00 | -81.08 | 216 | 4770 |
| Buena Vista Arriba | city | Chiriqui | Panama | 8.64 | -82.64 | 2509 | 7416 |
| Buena Vista Numero Uno | city | Panama | Panama | 9.17 | -79.41 | 1916 | 33543 |
| Buenaventura | city | Colon | Panama | 9.53 | -79.67 | 98 | 1549 |
| Buenes Aires | city | Los Santos | Panama | 7.39 | -80.48 | 288 | 1043 |
| Buenos Aires | city | Panama | Panama | 9.30 | -78.87 | 830 | 0 |
| Buenos Aires | city | Panama | Panama | 9.17 | -79.61 | 354 | 61518 |
| Buenos Aires | city | Panama | Panama | 9.07 | -79.43 | 98 | 187321 |
| Buenos Aires | city | Bocas del Toro | Panama | 8.92 | -82.17 | 830 | 1336 |
| Buenos Aires | city | Chiriqui | Panama | 8.78 | -82.40 | 5869 | 5059 |
| Buenos Aires | city | Panama Oeste | Panama | 8.63 | -79.95 | 830 | 6631 |
| Buenos Aires | city | Cocle | Panama | 8.52 | -80.15 | 908 | 6938 |
| Buenos Aires | city | Ngobe-Bugle | Panama | 8.42 | -81.60 | 1669 | 2533 |
| Buenos Aires | city | Ngobe-Bugle | Panama | 8.40 | -81.85 | 1975 | 3323 |
| Buenos Aires | city | Ngobe-Bugle | Panama | 8.41 | -81.48 | 967 | 2183 |
| Buenos Aires | city | Chiriqui | Panama | 8.27 | -81.67 | 1669 | 5413 |
| Buenos Aires | city | Los Santos | Panama | 7.58 | -80.12 | 209 | 1445 |
| Buenos Aires | city | Los Santos | Panama | 7.39 | -80.48 | 288 | 1043 |
| Buenos Aires | city | Panama | Panama | 9.24 | -78.82 | 246 | 0 |
| Buenos Aires | city | Darien | Panama | 7.59 | -77.81 | 830 | 447 |
| Bugaba | city | Chiriqui | Panama | 8.48 | -82.62 | 830 | 15290 |
| Bugabita | city | Chiriqui | Panama | 8.52 | -82.64 | 830 | 21266 |
| Bugabita Abajo | city | Chiriqui | Panama | 8.50 | -82.64 | 830 | 19368 |
| Bugabita Arriba | city | Chiriqui | Panama | 8.52 | -82.64 | 830 | 21266 |
| Bugabito Abajo | city | Chiriqui | Panama | 8.50 | -82.64 | 830 | 19368 |
| Bugabito Arriba | city | Chiriqui | Panama | 8.52 | -82.64 | 830 | 21266 |
| Bugori | city | Ngobe-Bugle | Panama | 9.11 | -81.90 | 0 | 589 |
| Bulungo | city | Herrera | Panama | 7.95 | -80.56 | 160 | 3338 |
| Bulungo | city | Herrera | Panama | 7.87 | -80.56 | 285 | 4793 |
| Bulungo de Pajaro | city | Herrera | Panama | 7.95 | -80.56 | 160 | 3338 |
| Bulungo de la Arenita | city | Herrera | Panama | 7.87 | -80.56 | 285 | 4793 |
| Burari | city | Ngobe-Bugle | Panama | 9.05 | -81.77 | 62 | 743 |
| Burica | city | Chiriqui | Panama | 8.03 | -82.87 | 0 | 1949 |
| Burica Adentro | city | Chiriqui | Panama | 8.39 | -82.90 | 85 | 11753 |
| Burori | city | Ngobe-Bugle | Panama | 9.05 | -81.77 | 62 | 743 |
| Burunga | city | Panama Oeste | Panama | 8.96 | -79.67 | 321 | 107929 |
| Burute | city | Ngobe-Bugle | Panama | 8.78 | -81.59 | 265 | 1490 |
| Bustamante | city | Los Santos | Panama | 7.53 | -80.22 | 390 | 2514 |
| Butchuqua | city | Ngobe-Bugle | Panama | 9.07 | -81.80 | 6 | 744 |