District: Akumazi
| TOWN | ZIPCODE |
| Akuku-Akumazi | 321108 |
| Akumazi | 321108 |
| Ase | 321108 |
| Etiti | 321108 |
| Idumuigwe | 321108 |
| Idumuobi | 321108 |
| Isiube | 321108 |
| Obi-Quarter | 321108 |
| Oduga | 321108 |
| Owerr-Olubor | 321108 |
| Umuagboma | 321108 |
| Umukpulu | 321108 |
District: Idumuesan
| TOWN | ZIPCODE |
| Aliegbo | 321112 |
| Alilor | 321112 |
| Aliobume | 321112 |
| Aliojeh | 321112 |
| Idumu-Ukpa | 321112 |
| Idumu-Uzougbo | 321112 |
District: Igbodo
| TOWN | ZIPCODE |
| Aniekpukwu | 321113 |
| Anieyime | 321113 |
| Idumuobior | 321113 |
| Idumuozeh | 321113 |
| Ilabor | 321113 |
| Isaiah Camp | 321113 |
| Ndobu | 321113 |
District: Mbiri
| TOWN | ZIPCODE |
| Agban | 321106 |
| Ikeze | 321106 |
| Itamuzun | 321106 |
| Mbiri Farm Settlement | 321106 |
| Obi | 321106 |
| Ugbeka | 321106 |
District: Otolokpo
| TOWN | ZIPCODE |
| Achara | 321110 |
| Alugba | 321110 |
| Idumu-Obi | 321110 |
| Obume | 321110 |
| Okete | 321110 |
| Orji | 321110 |
| Umuhu | 321110 |
District: Owa (S)
| TOWN | ZIPCODE |
| Boji-Boji-Owa | 321105 |
| Owa Oyibu | 321105 |
| Owa-Alero | 321105 |
| Owa-Alidinma | 321105 |
| Owa-Aliozomor | 321105 |
| Owa-Ekei | 321105 |
| Owa-Ofie | 321105 |
| Owanta-Idumuetor | 321105 |
District: Umunede
| TOWN | ZIPCODE |
| Idumu-Ile | 321107 |
| Idumu-Oba | 321107 |
| Idumu-Uleje | 321107 |
| Obi | 321107 |
| Umunede | 321107 |
District: Ute-Obgute-Eje
| TOWN | ZIPCODE |
| Akpama | 321109 |
| Aninwachokor | 321109 |
| Imike | 321109 |
| Ogbe-akpu | 321109 |
| Ogbe-Obi | 321109 |
District: Ute-Okpu
| TOWN | ZIPCODE |
| Ibiegwa | 321111 |
| Ogbe | 321111 |
| Ute-Alohen | 321111 |
| Ute-Enugu | 321111 |
| Ute-Erumu | 321111 |
| Ute-Owerri | 321111 |
| TOWN | ZIPCODE |
| Idumu-Ile | 321107 |
| Idumu-Oba | 321107 |
| Idumu-Uleje | 321107 |
| Obi | 321107 |
| Umunede | 321107 |
