Private 13844 Thomas Burgess NASH - King's (Liverpool Regiment), 1st Bn.
Lance Corporal 432326 Alfred NAYLOR - Royal Engineers, 55th Div. Signal Coy.
Lance Corporal 565 Alfred John NAYLOR - South Lancashire Regiment, 1st/5th Bn.
Private 241860 Decimus NAYLOR - South Lancashire Regiment, 1st/5th Bn.
Private 8869 Herbert NAYLOR - King's (Liverpool Regiment), 11th Bn.
Gunner 1409898 Herbert NAYLOR - Royal Garrison Artillery, 20th Bty.
J T NAYLOR - , Unidentified
Serjeant 40501 John Saggerson NAYLOR - South Wales Borderers, 5th Bn. 'C' Coy
Corporal 2467 John William NAYLOR - South Lancashire Regiment, 1st/5th Bn.
Corporal 241579 Joseph NAYLOR - South Lancashire Regiment, 1st/5th Bn.
Private 12916 Thomas NAYLOR - Loyal North Lancashire Regiment, 8th Bn.
Private 20336 Thomas NAYLOR - South Lancashire Regiment, 11th Bn.
Private 42968 William Holt NAYLOR - Royal Inniskilling Fusiliers, 1st Bn.
Private 6285 Augustine NEARY - South Lancashire Regiment, 2nd Bn.
Serjeant 2365 Daniel NEARY - South Lancashire Regiment, 2nd Bn.
Private 10755 John NEARY - South Lancashire Regiment, 2nd Bn.
Corporal 12966 John Thomas NEARY - Royal Dublin Fusiliers, 9th Bn.
Private 301960 Martin NEARY - Manchester Regiment,
Private 3459 Peter NEARY - South Lancashire Regiment, 2nd Bn.
Private 2282 Thomas NEARY - South Lancashire Regiment, 1st/5th Bn.
Private 111778 William Fort NEVILLE - King's (Liverpool Regiment), 27th Bn.
Lance Corporal 242541 George NEWCOMBE - South Lancashire Regiment, 1st/5th Bn. 'B' Coy
J NEWCOMBE - , Unidentified
Sapper 6965 Peter NEWCOMBE - Royal Engineers, 1st/1st West Lancs Field Coy
Private 12262 Victor NEWCOMBE - Loyal North Lancashire Regiment, 7th Bn.
Rifleman 241638 Wilfred NEWCOMBE - South Lancashire Regiment, 1st/5th Bn.
Private 41083 Henry William NEWMAN - Royal Inniskilling Fusiliers, 1st Bn. 'A' Coy.
Sapper 426391 George NEWSOME - Royal Engineers, 422nd West Lancs Field Coy.
Private 49400 Thomas James NEWTON - Lancashire Fusiliers, 19th Bn.
Private 1820 Thomas NICHOLLS - Lancashire Fusiliers, 1st Bn.
Private 18356 William NICHOLLS - Lancashire Fusiliers, 1st Bn.
Private 23879 Peter Edmund NICHOLSON - Machine Gun Corps, 55th Bn.
Private 3421 John William NIXON - South Lancashire Regiment, 1st/5th Bn. 'A' Coy.
Private 123596 David Henry NOBLE - Royal Army Medical Corps,
Private 3229 Charles Henry NOLAN - South Lancashire Regiment, 1st/5th Bn.
M NOLAN - , Unidentified
Driver 8564 Stephen NOLAN - Royal Engineers, 2nd/1st West Lancs Field Coy.
Serjeant 6685 Thomas NOLAN - Lancashire Fusiliers, 9th Bn.
Private 31676 Joseph NOON - Cheshire Regiment, 10th Bn.
Private 26004 William NOONAN - South Lancashire Regiment, 11th Bn.
Private 29041 Thomas NOONE - Lancashire Fusiliers, 20th Bn.
Company Serjeant Major 21037 Charles NORBURY - South Lancashire Regiment, 11th Bn.
Corporal 4812 Richard NORBURY - Royal Field Artillery, 'A' Bty 90th Bde.
Private 61118 William Henry NORCROSS - Manchester Regiment, 17th Bn.
Private 51631 William NORMAN - Cheshire Regiment, 15th Bn
Private 29939 Joseph NORRIS - South Lancashire Regiment, 8th Bn.
Rifleman 3068 Matthew NORTON - South Lancashire Regiment, 1st/5th Bn.
W NORTON - , Unidentified
Private 18270 Richard NUTTALL - Loyal North Lancashire Regiment, 7th Bn.