| 641 | NOR SHAHID ABD MALIK & ASSOCIATES | Johor Bahru | Johor Bahru | 0122020507 | 07-3644304 |
| 642 | NOR ZILA JASMI & ASSOCIATES | Muar | Muar | 017-3531077 | - |
| 643 | NORA S W LAM & ASSOCIATES | Johor Bahru | Johor Bahru | 07-2220818 | 07-2263118 |
| 644 | NORASMADI & NORAINI | Johor Bahru | Johor Bahru | 07-2243351 | 07-2246672 |
| 645 | NORISAH & CO. | Iskandar Puteri | Iskandar Puteri | 012-7654420 | NIL |
| 646 | NORIZAN TARMEZE & ASSOCIATES | Johor Bahru | Johor Bahru | 07-2378878 | 07-2348878 |
| 647 | NORLINDA LASRI & CO. | Johor Bahru | Johor Bahru | 07-5627906, 0126930773 | 07-5627906 |
| 648 | NORLIZA SAHIB & CO. | Johor Bahru | Johor Bahru | 07-2240719 | 07-2244425 |
| 649 | NORZAKI YUSOP & CO. | Skudai | Skudai | 07- 2317740 | NIL |
| 650 | NORZITA & JULIA | Batu Pahat | Batu Pahat | 07-4333969 | 07-4347969 |
| 651 | NORZITA & JULIA | Kota Tinggi | Kota Tinggi | 07-8280142 | 07-8280141 |
| 652 | NURAIN NADIA & CO. | Johor Bahru | Johor Bahru | 07-3316324 | 07-3317324 |