| Long Sagittal Blade 9x0.4mm | 17630055517941 | Bien-Air Surgery SA | Class IIa | |
| Long surgical driver | 07290116770505 | Adin Dental Implant Systems LTD. | Class I | |
| Low Speed Dental Handpiece(8LAESA2-APL-S839) | 04719876091857 | CODENT TECHNICAL INDUSTRY CO.,LTD | Class IIa | |
| Low Speed Dental Handpiece(8LDEPA2-APL-S839) | 04719876093288 | CODENT TECHNICAL INDUSTRY CO.,LTD | Class IIa | |
| Low Speed Dental Handpiece(8LEIPB1-C-APL-S839) | 04719876091659 | CODENT TECHNICAL INDUSTRY CO.,LTD | Class IIa | |
| Low Speed Dental Handpiece(8LEIPC4-C-APL-S839) | 04719876092045 | CODENT TECHNICAL INDUSTRY CO.,LTD | Class IIa | |
| L-reamer Drill | 07630188202496 | Novodent SA | Class IIa | |
| L-reamer Drill | 07630188202502 | Novodent SA | Class IIa | |
| L-reamer Drill | 07630188202519 | Novodent SA | Class IIa | |
| L-reamer Drill | 07630188202526 | Novodent SA | Class IIa | |
| L-reamer Drill | 07630188202533 | Novodent SA | Class IIa | |
| L-reamer Drill | 07630188202540 | Novodent SA | Class IIa | |
| L-reamer Drill | 07630188202557 | Novodent SA | Class IIa | |
| L-reamer Drill | 07630188202564 | Novodent SA | Class IIa | |
| Luer Rodent 17 cm, 8mm Curved | 08961103284549 | Nadeem Surgical Corporation (Pvt.) Ltd. | Class I | |
| Luxierer 2.5mm gebogen | ++G375LXT25C | Immane Corporation | Class I | |
| Lux Tool 3mm gebogen | ++G375LXT3C | Immane Corporation | Class I | |
| Lux Tool 3mm gerade | ++G375LXT3ST | Immane Corporation | Class I | |
| Lux Tool Pfeilspitze 4mm gerade | ++G375LXT4WT | Immane Corporation | Class I | |
| M5 RESTORATIVE SERIES M5-CARVE | 00841013119736 | American Eagle Instruments | Class I | |
| MacFarlane 0-1 | 00813677020833 | PDT, Inc. | Class I | |
| MacFarlane 2-3 | 00813677020840 | PDT, Inc. | Class I | |
| MANICO PER GUIDE RIMOZIONE VITI | 08052141719145 | Prodent Italia S.r.l. | Class I | |
| MANUAL EXTRACTOR WRENCH FOR EC 12° ABUTMENTS | 08435451644466 | SOADCO, S.L. | Class I | |
| MANUAL EXTRACTOR WRENCH FOR EC ABUTMENTS | 08435451644459 | SOADCO, S.L. | Class I | |
| Manual Inserter | 08806388237692 | MegaGen Implant Co., Ltd. | Class I | |
| Manual Inserter Tip | 08809931185952 | MegaGen Implant Co., Ltd. | Class I | |
| Manual Inserter Tip | 08809931185969 | MegaGen Implant Co., Ltd. | Class I | |
| Manual Inserter Tip | 08809931185976 | MegaGen Implant Co., Ltd. | Class I | |
| Manual Inserter Tip | 08809931185983 | MegaGen Implant Co., Ltd. | Class I | |
| Manual Inserter Tip | 08809931185990 | MegaGen Implant Co., Ltd. | Class I | |
| Manual Inserter Tip | 08809931186003 | MegaGen Implant Co., Ltd. | Class I | |
| Manual Inserter Tip | 08809931186010 | MegaGen Implant Co., Ltd. | Class I | |
| Manual Inserter Tip | 08809931186027 | MegaGen Implant Co., Ltd. | Class I | |
| MANUAL REVERSING DRILL | 08435451660473 | SOADCO, S.L. | Class I | |
| MANUAL TAP M1.8 | 08435451660480 | SOADCO, S.L. | Class I | |
| MANUAL TAP M2.0 [KL RP] | 08435451660497 | SOADCO, S.L. | Class I | |
| Marking-Drill | 07290108811384 | NORIS MEDICAL Ltd | Class IIa | |
| Marking-Drill SS. | 04260698221545 | Noris Medical GmbH | Class IIa | |
| Martel Conductor 33 cm | 08961103284686 | Nadeem Surgical Corporation (Pvt.) Ltd. | Class I | |
| Maschiatore 3D PRIME Ø3,3 | 08052141713716 | Prodent Italia S.r.l. | Class IIa | |
| Maschiatore 3D PRIME Ø3,8 | 08052141713723 | Prodent Italia S.r.l. | Class IIa | |
| Maschiatore 3D PRIME Ø4,2 | 08052141713730 | Prodent Italia S.r.l. | Class IIa | |
| Maschiatore 3D PRIME Ø4,6 | 08052141713747 | Prodent Italia S.r.l. | Class IIa | |
| Maschiatore 3D TWINNER Ø3,5 | 08052141713686 | Prodent Italia S.r.l. | Class IIa | |
| Maschiatore 3D TWINNER Ø4 | 08052141713693 | Prodent Italia S.r.l. | Class IIa | |
| Maschiatore 3D TWINNER Ø4,5 | 08052141713709 | Prodent Italia S.r.l. | Class IIa | |
| MASCHIATORE PER RIMOZIONE VITI M 1,6 | 08056284293937 | Prodent Italia S.r.l. | Class IIa | |
| MASCHIATORE PER RIMOZIONE VITI M 1,8 | 08052141714409 | Prodent Italia S.r.l. | Class IIa | |
| MASCHIATORE PER RIMOZIONE VITI M 2 | 08052141718667 | Prodent Italia S.r.l. | Class IIa | |