| Lebel-sur-Quévillon MillPulp millNordic Kraft | Canada | Softwood | Operating | 300 000 t/y pulp |
| Lecta Zaragoza millPulp millTorraspapel S.A. | Spain | Hardwood | Operating | 230 000 t/y pulp |
| Lençóis Paulista MillPulp millBracell Limited | Brazil | Hardwood | Operating | 2 800 000 t/y pulp |
| Leuna BiorefineryPulp millUPM-Kymmene Oyj | Germany | Hardwood | Operating | No data yet |
| Lewiston MillPulp millClearwater Paper Corporation | United States | Softwood | Operating | 545 000 t/y pulp |
| Limeira MillPulp millSuzano S.A. | Brazil | Hardwood | Operating | 440 000 t/y pulp |
| Longview MillPulp millSmurfit Westrock | United States | Softwood | Operating | No data yet |
| Luiz Antônio MillPulp millSylvamo do Brasil Ltda | Brazil | Hardwood | Operating | 410 000 t/y pulp |
| Macon MillPulp millGraphic Packaging International | United States | Softwood | Operating | No data yet |
| Maglaj MillPulp millNatron-Hayat d.o.o. | Bosnia and Herzegovina | Softwood | Operating | 94 000 t/y pulp |
| Mahrt MillPulp millSmurfit Westrock | United States | Mixed | Operating | 710 000 t/y pulp |
| Mansfield MillPulp millInternational Paper | United States | Softwood | Operating | 650 000 t/y pulp |
| Marlboro MillPulp millDomtar Corporation | United States | Mixed | Operating | No data yet |
| Maryvale MillPulp millOpal (Nippon Paper Industries subsidiary) | Australia | Softwood | Operating | 450 000 t/y pulp |
| Maxau MillPulp millSchwarz Produktion (Schwarz Group) | Germany | Softwood | Operating | No data yet |
| Mimizan MillPulp millGascogne Papier | France | Softwood | Operating | 150 000 t/y pulp |
| MM KotkamillsPulp millMM Kotkamills Boards Oy | Finland | - | Operating | 180 000 t/y pulp |
| MM Kwidzyn MillPulp millMM Kwidzyn sp. z o.o. | Poland | - | Operating | 400 000 t/y pulp |
| Mogi Guaçu MillPulp millSylvamo do Brasil Ltda | Brazil | Hardwood | Operating | No data yet |
| Mondi Richards BayPulp millMondi Group | South Africa | Hardwood | Operating | 660 000 t/y pulp |
| Mönsterås MillPulp millSödra | Sweden | Mixed | Operating | 750 000 t/y pulp |
| Monte Alegre MillPulp millKlabin S.A. | Brazil | Mixed | Operating | No data yet |
| Montes del Plata MillPulp millMontes del Plata (50% Arauco + 50% Stora Enso) | Uruguay | Hardwood | Operating | 1 300 000 t/y pulp |
| Moorim P&PPulp millMoorim Paper Co., Ltd. | South Korea | Hardwood | Operating | 450 000 t/y pulp |
| Mörrum MillPulp millSödra | Sweden | Mixed | Operating | 470 000 t/y pulp |
| Mucuri MillPulp millSuzano S.A. | Brazil | Hardwood | Operating | 1 730 000 t/y pulp |
| Munksund Paper MillPulp millSCA | Sweden | Mixed | Operating | 380 000 t/y pulp |
| Nackawic MillPulp millAditya Birla Group | Canada | Hardwood | Operating | 200 000 t/y pulp |
| Naheola MillPulp millGeorgia-Pacific | United States | - | Operating | No data yet |
| Nantong MillPulp millJiangsu Oji Paper Co., Ltd. | China | Hardwood | Operating | 700 000 t/y pulp |
| Navia BiofactoryPulp millEnce S.A. | Spain | Hardwood | Operating | 685 000 t/y pulp |
| Navigator Cacia MillPulp millNavigator Pulp Cacia, S.A. | Portugal | Hardwood | Operating | 320 000 t/y pulp |
| Navigator Figueira da Foz MillPulp millThe Navigator Company, S.A. | Portugal | Hardwood | Operating | 655 000 t/y pulp |
| Navigator Setubal MillPulp millThe Navigator Company | Portugal | Hardwood | Operating | 550 000 t/y pulp |
| Nekoosa MillPulp millDomtar Corporation | United States | Mixed | Operating | 155 000 t/y pulp |
| Nettingsdorf MillPulp millSmurfit Westrock Nettingsdorf AG & Co KG | Austria | Softwood | Operating | No data yet |
| New Bern MillPulp millGlobal Cellulose Fibers | United States | Softwood | Operating | No data yet |
| Ngodwana MillPulp millSappi Limited | South Africa | Mixed | Operating | 340 000 t/y pulp |
| Niigata MillPulp millHokuetsu Kishu Paper Co., Ltd. | Japan | Softwood | Operating | 700 000 t/y pulp |
| Ningbo Asia MillPulp millNingbo Asia Pulp & Paper Co., Ltd. | China | Hardwood | Operating | No data yet |
| Nippon Dynawave LongviewPulp millNippon Dynawave Packaging Company | United States | Softwood | Operating | No data yet |
| Nymölla MillPulp millSylvamo Corporation | Sweden | Mixed | Operating | 340 000 t/y pulp |
| Obbola Paper MillPulp millSCA | Sweden | Softwood | Operating | 600 000 t/y pulp |
| Östrand MillPulp millSCA | Sweden | Softwood | Operating | 900 000 t/y pulp |
| Otacílio Costa UnitPulp millKlabin S.A. | Brazil | Mixed | Operating | 320 000 t/y pulp |
| Oulu MillPulp millStora Enso | Finland | Softwood | Operating | 530 000 t/y pulp |
| Pacifico MillPulp millCMPC Celulosa S.A. | Chile | Softwood | Operating | 528 000 t/y pulp |
| Papel Misionero MillPulp millGrupo Arcor S.A. | Argentina | Softwood | Operating | 100 000 t/y pulp |
| Peace River MillPulp millMercer International Inc. | Canada | Mixed | Operating | 475 000 t/y pulp |
| Pensacola MillPulp millInternational Paper | United States | Softwood | Operating | No data yet |