BAILEY (ROBINSON) SAMUEL 17088 L/Cpl 6th E Lancs
  BAILEY (ROBINSON) WILLIAM 18466 Pte R Dublin Fus 6th
  BAILEY ALLAN RICHARD   Lieut RFA A Btty 88 Bde
  BAILEY HAROLD NEWELL 37808 Pte E Lancs 2nd
  BAILEY HARRY 3/L/37554 Pte RW Fus 21st (Labour Corps)
  BAILEY HERBERT 37111 Pte E Lancs 1st D Coy
  BAILEY JOHN ROBINSON 17448 Pte E Lancs 6th
  BAILEY JOSEPH 235213 Pte Liverpools 5th & 19th *
  BAILEY WILLIAM 201813 Pte R Welsh Fus 2nd
  BAILEY WILLIAM R/9808 Cpl KRRC 4th
  BAINBRIDGE JOHN 8661 Cpl Royal Army Pay Corps Eastern Command
  BAKER CHARLES 19160 Pte KOR Lancs 8th
  BAKER JOHN THOMAS 58043 Pte Cheshires 19th *
  BALDERSTONE HENRY 7680 Guardsman Coldstream Guards 2nd
  BALDERSTONE ROBERT 3343 Pte East Lancs 2nd
  BALDWIN ALLEN 58382 Pte R Welsh Fus 16th
  BALDWIN ARTHUR L/686 * Gunner RFA
  BALDWIN ARTHUR S/21444 Rifleman Rifle Brigade 12th
  BALDWIN ERNEST MM 241590 L/Cpl E Lancs 1/5th
  BALDWIN GEORGE 13365 Pte E Lancs 11th
  BALDWIN GILBERT 33006 Pte KOR Lancasters 8th
  BALDWIN HARRY 70551 A/Bdr RFA C Btty 125 Bde
  BALDWIN HARRY 25224 Cpl RAMC
  BALDWIN HENRY 307110 Pte Lancs Fus 2nd
  BALDWIN T (JOHN THOMAS?) 11358 Pte Liverpools 4th
  BALDWIN TOM 51700 A/L/Cpl RE 98th Fld Coy & RFA
  BALDWIN WILLIAM G/62088 Pte Middlesex 20th
  BALDWIN WILLIAM 700934 Gunner RFA A Btty 210 Bde
  BALDWIN WILLIAM 20306 Pte R Irish 1st Garr *
  BALES DENNIS 75623 Gunner RFA X.2 TMB
  BALMFORD DAVID (Bamford) 241158 Pte E Lancs 1/5th
  BALMFORTH WILLIAM 2907 Gunner RFA 282nd Bde
  BALSHAW W 3969 Pte E Lancs 5th
  BAMBER HAROLD 18692 Pte E Lancs 7th
  BANCROFT GEORGE 4422 Pte Lancs Fus 1st
  BANHAM DAVID 19560   Cheshires (Depot)
  BANHAM RICHARD ARTHUR 241994 Pte E Lancs 1/5th
BANKS RICHARD 7799 Guardsman Coldtream Guards 2nd
  BANKS RICHARD ATKINSON 18203 Pte R Scots Fus 2nd *
  BANNISTER CHARLES 349953 Pte Cameron Highlanders 1st
  BANNISTER CLARENCE 1234 Pte Manchesters 10th
  BANNISTER FRANCIS HENRY 33388 Pte KOR Lancasters 8th
  BANNISTER HENRY 300031 Pte Lancs Fus 2/5th *
  BANNISTER JAMES 24219 Pte E Lancs 1st
  BANNISTER JAMES HARTLEY 28744 Pte Warwickshires 11th
BANNISTER JESSE 240888 Sgt E Lancs 2/5th
  BANNISTER JOHN B/198985 A/Sgt ASC
  BANNISTER JOHN 106195 Gunner RGA 200th Seige Btty
  BANNISTER JOHN 11433 Pte Durham Light Infantry 14th
  BANNISTER JOHN ROBERT 6790 A/Sgt Scottish Rifles 2nd
  BANNISTER JOHN WILLIAM 28237 Pte Kings Liverpools
  BANNISTER PAUL 34833 Pte E Lancs 1st
  BANNISTER WILLIAM 64822 Pte MGC (Inf) *
  BARBER RICHARD 2176 Pte E Lancs 1/5th
  BARBER THOMAS 34585 Pte Gloucestershires 2/5th *
  BARBER WILLIAM HENRY 35559 Pte Border Rgt 8th
  BARKER ALBERT ASPDEN R/34429 Rifleman R Rifle Corp 3rd *
  BARKER ARTHUR 27384 Pte Border Rgt 1st *
  BARKER EDWARD 240656 Corporal E Lancs 1/5th
  BARKER JAMES DCM 6093 Cpl E Lancs 1st
  BARKER JEREMY 350681 Pte 9th Manchester Regiment
  BARKER JOHN THOMAS 9863 Pte Devon Rgt 1st
  BARKER PETER JAMES DCM 89411 Cpl Labour Corps (!2th Northamps *)
BARKER ROBERT 14326 Guardsman Coldstream Guards 3rd
  BARKER ROBERT WILLIAM HENRY 23619 Pte E Lancs 2/5th
  BARKER THOMAS 12496 Pte E Lancs 6th
  BARKER WILLIAM HENRY L/8844 Driver RFA 150th Brigade
  BARLOW ARTHUR 10975 L/Cpl E Lancs 1st
  BARLOW ERNEST 9242 Pte Lancs Fus 2nd
  BARLOW JOHN (served as George Holden) 9851 Pte Lancs Fus 2nd
  BARLOW THOMAS 240265 A/Cpl E Lancs 1/5th
  BARLOW WALTER 50091 Pte Liverpools 20th
  BARNARD SIMEON 400 Pte RAMC E Lancs 2/2nd
  BARNES HERBERT 84268 Pte Cheshires 53rd
  BARNES JAMES 347723 Driver RFA 2nd Brigade Canadians
  BARNES JAMES ALFRED 20569 Pte Leicestershires 8th
BARNES JOHN 8393 Sgt E Lancs 1st D Coy
  BARNES JOHN 19803   RFC (Engine Repair Shop)
  BARNES JOHN 280749 Pte Labour Corps
  BARNES JOHN HENRY 204304 Pte Yorkshires 4th
  BARNES JOHN RICHARD 11923 Pte E Lancs 6th
  BARNES SAM 21288 Pte E Lancs 7th
  BARNES THOMAS S/27568 Pte Black Watch 9th
  BARNES WILLIAM 10817 Pte Oxfordshire & Buckinghamshire LI 7th
  BARNES WILLIAM HENRY 240877 Pte E Lancs 1/5th
  BARON ABRAHAM 5473 Pte E Lancs 1st
  BARON ARTHUR 22602 Pte Border Rgt 6th *
  BARON FREDERICK 700162 Gunner RFA B210 BTTY
  BARON HARRY 19952 Pte KOR Lancs 7th
  BARRETT CHARLES HENRY 57094 Pte N Staffs 9th
  BARRETT JEROME 20719 Pte Scottish Rifles 9th
  BARRETT REGINALD   2nd/Lieut Lancs Fus 11th
  BARRETT WILLIAM   2nd/Lieut E Lancs 11th *
  BARRITT WILLIAM 4939 Pte E Lancs 2nd
  BARROW GEORGE 241967 Pte KOR Lancasters 2/5th
  BARROWCLOUGH FRANCIS 6478 Pte E Lancs 2nd
  BARROWCLOUGH THOMAS 9920 L/Cpl E Lancs 2nd
  BARRY EDWARD WILLIAM 7255 Pte E Lancs 1st
  BARRY HAROLD 39407 Pte HLI 12th
  BARTON CHRISTOPHER 42292 Pte Suffolks 2nd X Coy *
  BARTON ENOCH J/6680 AB RN HMS Vanguard
  BASS ALBERT 10150 Pte E Lancs 2nd
BASSNETT FRANK 566 Pte RAMC ELFA 2/2nd
  BASSNETT FREDERICK ROBERT 422972 Cpl Labour Corps *
  BASSNETT STAFFORD L/213 Drv/S-Smith RFA 159 Bde Burnley Howitzers
  BASTOW DAVID 102556 Pte 239th MGC *
  BASTOW FRED 34166 Pte Lancs Fus 2/8th
  BATCHELOR JAMES 202200 Pte E Lancs 2/4th
  BATES GEORGE 29434 Pte Liverpools 12th
  BATES PHILIP 44868 Pte LN Lancs 3rd
  BATES THOMAS 21557 Pte KOR Lancasters 7th
  BATESON THOMAS 16030 Pte E Lancs 11
  BATEY JAMES HENRY 235366 Pte Lancs Fus 15th *
  BATLEY ARTHUR 302174 Pte Manchesters 2nd A Coy *
  BATTLE JAMES 10868 Pte E Lancs 1st
  BATTY JOSEPH MM & Bar 4698 Sgt E Lancs 2nd
  BATTY TOM 235263 Pte S Lancs 1/4th *
  BAXENDALE JAMES 36793 Pte E Lancs 2nd B Coy
  BAXTER HENRY 14444 Pte E Lancs 7th
  BAXTER RICHARD 15560 Pte E Lancs 11th
  BAYLISS WILLIAM 8126 Pte Seaforth Highlanders 8th
  BEAMER ELLIS 9965 Pte MGC 229 Coy Inf *
  BEATHAM FRANK WILLIAM M/345582 Pte ASC 42nd Div MT
  BEATHAM ISAAC A   Guardsman Coldstream Guards
  BEATHAM JOHN WILFRED S/14767 Sgt Argyl & S Highlanders 1st
  BEATHAM ROBERT MATTHEW VC 2742 Pte Australian Army 1st
  BEAUMONT FRANK 6541 Rifleman KRRC 2nd
  BEAVER FREDERICK HERBERT 12503 Pte E Lancs 1st
  BECKET SAMUEL 256311 Pte Canadian Mounted Rifles
  BECKETT SAMUEL 8952 Sgt E Lancs 2nd
  BECKETT THOMAS 5908 L/Cpl E Lancs 1st
  BEECHEY RENNIE TS/025252 Driver ASC 149th Coy
  BELL GEORGE HENRY 6968 Guardsman Coldstreams 2nd
  BELL GEORGE HENRY 37635 L/Cpl Welsh Rgt 1st *
  BELL JOHN 407119 Pte Canadian Army 1st
  BELL JOSEPH 2592 Pte Australians
  BELL JOSEPH MALCOM 700158 Bdr RFA B 210 Bdg
  BELL NORMAN   2nd Lieut Cheshires 10th
  BELL SAMUEL EDWARD   A/Capt S Lancs 7th
  BELL WILLIAM 352597 Pte RAMC 1/2 ELFA 42 Div
  BELLINGHAM ALAN   2nd/Lieut LN Lancs 2/4th
  BELLIS HENRY 18727 Pte E Lancs 6th
  BENNETT CHARLES 5374 Sgt E Lancs 1st
  BENNETT ERNEST 35103 L/Cpl Lancs Fus 15th
  BENNETT JAMES 7364 Pte Shropshire LI 2nd
  BENNETT JAMES HENRY 7268 Trooper Dragoon Gds 3rd
  BENNETT JOHNATHAN 21717 Pte E Lancs 1st
  BENNETT ROBERT 7838 Pte Lancs Fus 12th
  BENNETT SIMON 7927 A/Cpl R Munster Fus 2nd
  BENSON GORDON 204134 Pte Northumberland Fus 27th
  BENTHAM JOHN 4828 Cpl E Lancs 2nd
  BENTHAM THOMAS CLARKE 240442 Pte E Lancs 2/5th A Coy
  BENTLEY CECIL 621724 Sgt RAOC
  BENTLEY FRED - William Hall ? 36723 Pte S Lancs
  BERRY ALFRED 130509 Pte MGC 34 Bttn *
  BERRY ANDREW 5431 Pte E Lancs 2nd
  BERRY ARTHUR 13835 Pte KOR Lancasters 7th
  BERRY ERNEST 201639 Pte R Welsh Fus 2nd
  BERRY G H 84911 Pte RAMC
  BERRY GEORGE ALBERT 201282 Pte Lancs Fus 3/5th
  BERRY HAROLD 5855 Pte Lancs Fus 11th
  BERRY JAMES 7941 Pte Black Watch 1st
  BERRY JOHN ROBERT 57047 Driver RFA 14th Div
  BERRY JOHN WILLIAM 377632 Pte Manchesters 2/10th
  BERRY JOHN WILLIAM 10150 Pte Royal Fus 11th
  BERRY SAMUEL T4/199148 Driver ASC 20TH Horse Transport
  BERRY WILLIAM HENRY     LN Lancs
  BERRY WILLIAM HENRY 120506 Pte E Lancs
  BERTIE ROBERT 70249 Cpl Labour Corps 118 Coy *
  BICKLE ALBERT 17206 Pte 10th Scottish Rifles
  BICKLE ALBERT 12239 Pte E Lancs 2nd
  BICKLE JOHN 18364 Pte 1st Lancs Fus
BIELBY ALBERT 9661 Cpl Lancs Fus 10th
  BILSBOROUGH ALBERT 21038 Pte KOR Lancasters 6th
  BINNINGTON SAMUEL 242803 Pte E Lancs 2/5th
  BINNS ALFRED MB/918 Motor/Mech R.N.V.R.
  BINNS ERNEST 22966 Pte E Lancs 7th B Coy
  BINNS FRED 7724 Pte Royal Scots 3rd (Lothian Rgt)
  BINNS THOMAS EDMONDSON 31552 Pte Lancs Fus 20th
  BIRCH THOMAS 84908 Pte RAMC
  BIRCH TOM 9884 Cpl E Lancs 2nd
  BIRCH WALTER 36228 Pte Border Rgt 7th
  BIRCHENOUGH BENJAMIN 453244 Sgt Canadians (2nd Central Ontario Rgt)
  BIRD WALTER 351058   Labour Corps *
  BIRKETT JOHN WILLIAM 12492 Pte E Lancs 1st
  BIRLEY JOHN THOMAS (served as Bailey) 11246 Pte KOR Lancasters 1st
  BISHOP ALBERT 202792 Pte LN Lancs 1/4th *
  BISPHAM HAROLD 352262 Pte RAMC 2/2nd FA
  BLACKBURN ARTHUR 16503 Pte Scottish Rifles 9th
  BLACKBURN ERNEST 4463 Pte Lancs Fus 1st B Coy
  BLACKBURN GILBERT 27145 Pte Liverpools 4th
  BLACKBURN RICHARD 43635 Pte N Staffordshires 1st *
  BLACKBURN WILFRED 240469 Pte E Lancs 7th
  BLACKLIDGE ARTHUR 240885 Pte E Lancs 1/5th
  BLACKLEDGE JOSEPH ARTHUR 17841 Pte Border Rgt 6th
  BLACKLOCK RICHARD 41657 Pte N Staffordshires 8th
  BLADES ALFRED 18729 Pte E Lancs 8th
  BLADES JOHN 4255 Pte E Lancs 2nd
  BLADES JOHN THOMAS 36797 Pte E Lancs 2/4th
  BLAKE JAMES WILLIAM 240965 Sgt E Lancs 2/5th
  BLAKE JOHN 7728 Pte Manchesters 2nd
  BLAKEY CHARLES 466498 Pte Canadians 7th Imperial forces
  BLAKEY FRED 21811 Pte E Lancs 11th
  BLAKEY JAMES ROBERT 228 Pte Australians 1st
  BLAKEY JOHN 21803 Pte E Lancs 6th
  BLAMIRE THOMAS 18826 Pte E Lancs 1st
  BLAYLOCK WILLIAM 20169 Pte E Lancs 6th
  BLEAR ERNEST 244844 Pte LN Lancs 2/4th
  BLEZARD HENRY 13095 Pte E Lancs 7th
  BLIGHT HARRY 37590 Driver RFA A Bty 96th Bde
  BLINKHORN THOMAS 8730 Guardsman Coldstream Guards 1st
  BLYTHE HENRY 26694 Pte Lancs Fus 18th
  BOAK THOMAS WILLIAM T2/12838 Driver ASC 29 Res Park
  BODEN WILLIAM 15177 A/Sgt E Lancs 3rd
  BOLAND JAMES 25535 Pte E Lancs 7th
  BOLD LAWRENCE 277301 Pte Manchesters 2/7th
  BOLGER PATRICK 38670 Pte Royal Irish 1st
BOLLAND GEORGE 6591 A/RSM E Lancs 7th
  BOLTON HARRY HARGREAVES   Capt E Lancs 1/5th
  BOLTON JOHN   Lieut E Lancs 1/5th
  BOLTON JOHN 2575 Pte Coldstream Guards 1st
  BOLTON JOSEPH 11926 Pte E Lancs 6th
  BOLTON MAURICE BALDWIN   Capt E Lancs 1/5th
  BOND ERNEST 85731 Pte MGC Inf
  BOND MILTON 8434 Pte MGC Inf *
  BOND THOMAS S/9870 Sgn Seaforth Highlanders 8th
  BOND WALTER 36529 Pte E Lancs 1st
  BONES JAMES 23904 Pte E Lancs 8th
  BONNELL ALBERT 700836 Gunner RFA B210 Btty A Btty
  BOOTH HARVEY 1772 Cpl E Lancs 1/5th
  BOOTH HERBERT GLADSTONE 1302 Gunner QMS RFA 1 E Lancs Bde 42 Div Blackburn Artillery
  BOOTH JAMES 241973 Pte KOR Lancasters 8th
  BOOTH JOHN CHARLES HUMPHREYS 18069 Pte Lancs Fus 1st
  BOOTH WILLIAM 7553 Pte Duke of Wells 2nd
  BOOTHMAN EDGAR 114420 AM 11 RAF
  BOOTHMAN RICHARD HENRY 302398 Pte Manchesters 2/6th
  BORDLEY ROBERT 18683 Pte E Lancs 1st
  BORMAN JOHN 6977 L/Cpl E Lancs 1st
  BOSTOCK THOMAS 27418 Pte Border Rgt 8th *
  BOUNTIFF HAROLD 17106 Gunner RFA D Bty 95th Bde
  BOWDITCH JOHN 22058 Pte E Lancs 6th
  BOWER GEORGE WILLIAM 119994 Pte MGC 3rd *
  BOWES ARTHUR 8548 A/Sgt KOR Lancasters 8th
  BOWES EDWARD WHITTAKER 11160 Pte E Lancs 6th
  BOWES HENRY 1250 Pte KOR Lancasters
  BOWLER HERBERT 240315 Pte E Lancs 1/5th
  BOWLES REGINALD JULIAN ALBANY   Lieut RW Fus 2nd
  BOWLING ALBERT 36688 Pte KOR Lancasters 2nd
  BOWMAN ALBERT BERNARD DCM G/15646 Sgt Royal Fus 3rd * Y Coy
  BOWMAN GEORGE 5493 Pte Lancs Fus 10th
  BOWMAN JAMES EDGAR 2030 L/Cpl Borderers 5th C Coy
  BOWSKILL JOHN EDWARD 56366 Pte Welsh Rgt 9th
  BOYD GEORGE 672 Cpl Rifle Brigade 1st
  BOYLE GEORGE G/20676 Pte Royal West Kents 7th *
  BOYLE MICHAEL 240837 Pte E Lancs 2/5th
BOYS HERBERT 21776 Pte KOR Lancs 8th
  BRACEWELL JOHN WILLIE 5327 Pte E Lancs 1st
  BRADBURN CHARLES 37460 L/Cpl E Lancs 8th
  BRADBURN JAMES 11451 Gunner RFA 2 Div
  BRADLEY BRUCE   Trimmer Merchant Navy
  BRADLEY GEORGE 241211 Pte E Lancs 1/5th A Coy
  BRADLEY HERBERT 160885 Gunner RGA 170th seige Btty
  BRADLEY JAMES   Gunner RFA
  BRADLEY JAMES DAVID 12671 Pte E Lancs 7th
  BRADLEY JOHN 25706 Pte Manchesters 22nd
  BRADLEY JOHN (WILLIAM ?) 6880 Pte Manchesters 2nd
  BRADLEY WILLIAM 2593 Pte Manchesters 2nd
  BRADLEY WILLIE 7488 Trooper POW Dragoon Guards 3rd
  BRADSHAW ANDREW 10712 Pte E Lancs 1st
  BRADSHAW BENJAMIN 11491 Pte E Lancs 6th
  BRADSHAW EDWARD 30923 Pte LN Lancs 1/4th *
  BRADSHAW ERNEST 241228 Pte E Lancs 1st
  BRADSHAW HARRY 352462 Pte RAMC
  BRADSHAW HENRY HERBERT   2/Lieut RE 74 Fld Coy
  BRADSHAW JOHN 102558 Pte MGC 240th Coy *
  BRADSHAW JOSEPH 67299 Gunner RFA B Btty 110th Bde
  BRADSHAW RENNIE 25338 Pte E Lancs 2/4th
  BRADSHAW T H 5426 Pte Scots Guards 3rd
  BRADSHAW TOM 22865 Pte E Lancs 11th
  BRAID JOHN WILLIAM 203160 Pte E Lancs 2/4th
  BRAMALL HENRY 4697 Pte E Lancs 1st
  BRANDWOOD GEORGE GILBERT 201626 Pte LN Lancs 1/5th
  BRATT CHARLES 140179 Pte Machine Gun Corps
  BRAY HERBERT 2283 Pte E Lancs 1/5th
  BRAYSHAW GEORGE 59601 Pte Manchesters 2nd
  BRECKELL GEORGE EDWIN 15361 A/L/Sgt E Lancs 11th
  BRECKELL ROBERT JAMES 74106 Pte Canadians Saskatchewan Rgt
  BRELSFORD HARRY 462 Pte RAMC
BRENNAN MARTIN 5328 Sgt E Lancs 1st D Coy
  BRENNAN THOMAS 24094 Pte E Lancs 6th
BRENNAND ARTHUR 38360 Pte E Lancs 11th X Coy
  BRENNAND HAROLD 36531 Pte E Lancs 1st
  BRENNAND JOHN WILLIAM 2136 Pte Manchesters 1/5th
  BRENNAND THOMAS 12128 L/Cpl LN Lancs 7th
  BRENNAND THOMAS 6114 Pte E Lancs 1st
  BRENNEN THOMAS 9109 Pte Lancs Fus 2nd
  BRETHERICK THOMAS 58339 L/Cpl RE 175 Coy (17th Signal Coy RE) *
  BRIDEOAKE JOHN THOMAS CH/19588 Pte RMLI HMS Vanguard
  BRIDGE ALBERT 16820 Pte Scottish Rifles 10th
  BRIDGE ARTHUR 701173 Gunner RFA 211 Bde 42 Div
  BRIDGE ARTHUR 242113 Pte E Lancs 1st
  BRIDGE HARRY 701210 Driver RFA B210 Bde
  BRIDGE HENRY PARKER 5791 Sapper RE *
  BRIDGE HERBERT CHESTERS L/601 Gunner RFA B Btty 158 Bde Burnley Howitzers
  BRIDGE JAMES 16892 L/Cpl Scottish Rifles 10th
  BRIDGE JOSEPH 5735 Pte E Lancs 1st
  BRIDGE WALTER 22544 Pte KOYLI 6th
  BRIDGE WILLIAM JAMES 25286 Pte E Lancs 6th
  BRIERLEY ARCHIE 19937 Cpl Bedfords
  BRIERLEY BEN 13076 Pte E Lancs 2nd
  BRIERLEY FRANK 1359 Pte Lancs Fus 2nd
  BRIERLEY JOHN 40523 Pte Northhamptonshires 6th
  BRIERLEY LEVI 18439 Pte Lancs Fus 2nd C Coy
  BRIERLEY WILLIAM 5934 L/Cpl E Lancs 1st
  BRIERLEY WILLIAM 43069 Gunner RFA 127 Btty
  BRIERLEY WILLIAM HAROLD 308916 Pte Liverpools 1/8th (Irish Bttn ?)
  BRIGG ARTHUR 241629 L/Sgt E Lancs 2/5th
  BRIGGS JOHN JAMES 6009 Pte E Lancs 2nd
  BRIGGS ROBERT 24417 Pte E Lancs 11th
  BRIGGS ROBERT 28813 Pte Lancs Fus 11th
  BRIGHTMORE SYDNEY 8268 Pte East Lancs 6th
  BRIGHTMORE WILLIAM 202592 Pte E Lancs 1/4th
  BRINKMAN FRANCIS (FRANK) 5781 Pte E Lancs 1st
  BROADBENT FRANK 22349 Pte E Lancs 11th
  BRODRICK JAMES 26975 Pte Welsh Rgt 8th
  BROGDEN HERBERT 9832 Pte Border Rgt 1st
  BROGDEN JEFFREY S/8038 Pte Black Watch 2nd
  BROMLEY ALFRED 235279 Pte S Staffordshire 4th *
  BROMLEY CHARLES T/36141 Driver ASC
  BROMLEY JOHN 145166 Pte RAMC *
  BROOKS EDDIE 377638 Pte Manchesters 2/10th
  BROOKS HAROLD JOHNSON 2170 Pte Australian Army 13th
  BROOKS JOHN 23142 Pte E Lancs 11th
  BROOKS LESLIE   Lieut W Yorkshires 4th (Att to 2nd Lincolns)
  BROOKS RICHARD 3859 Pte RAMC
  BROOKS WILLIAM 40099 Pte R Scots Fus 6/7th
  BROOKSBANK WILLIAM 2114 Pte Australians 1st
  BROOME W 58445 AM 11 RFC
  BROTHERTON GEORGE L/16172 Gunner RFA A Btty
  BROTHERTON HERBERT LAWRENCE 33885 Pte Labour Corps *
  BROTHWOOD JOSEPH FRANCIS 55018 L/Cpl MGC 193rd *
  BROUGHTON JAMES 12454 Pte E Lancs 7th
  BROUGHTON RICHARD 36135 Pte LN Lancs 8th *
  BROUGHTON STANLEY 352178 Pte RAMC 2/2nd E Lancs Fld Ambulance
  BROWN ALBERT 241223 Pte E Lancs 2/5th
  BROWN ALEXANDER 14945 Pte E Lancs 8th
  BROWN BIRKETT 5553 Pte E Lancs 1st 11th?
  BROWN CLARENCE ATKINS 202554 Pte E Lancs 1/5th
  BROWN EDWARD 7001 Pte E Lancs 3rd
  BROWN ERNEST 16231 L/Cpl Cheshires 8th
  BROWN FRED 11825 Pte E Lancs 9th
  BROWN HARRY 5152 Pte E Lancs 2nd
  BROWN HENRY 19988 Trooper Dragoon Guards 3rd
  BROWN HERBERT 9/13449 Pte 9th E Lancs
  BROWN HERBERT 59051 Pte Liverpools 1st *
  BROWN JAMES HENRY 241968 Pte KOR Lancasters 8th
  BROWN JAMES STANLEY   Lieut Royal Air Force
  BROWN JAMES WILLIAM 6391 Pte E Lancs 1st
  BROWN JOHN (JONATHAN) 34944 Pte E Lancs 1/5th
  BROWN JOHN WILLIAM 18141 Guardsman Coldstream Guards 1st
  BROWN RENNIE 203994 Pte E Lancs 2nd
  BROWN RICHARD 241222 L/Cpl E Lancs 2/5th
  BROWN SAMUEL L/1859 Gunner RFA
  BROWN WILLIAM M2/188992 Cpl ASC MT
  BROWN WILLIAM 36525 Pte E Lancs 1st
  BROXUP ARTHUR L/37015 Gunner RFA
  BROXUP RICHARD THOMAS 382043 Pte ASC 44th Remounts
  BRUNSKILL ARTHUR 15738 Pte E Lancs 11th
  BRUNT FRANCIS 700786 Dvr RFA B/210 Bty A btty
BRUNTON FRANK 23679 AM 1 RAF No 6 Field Art. Co-operating Squad RAF
  BRUNTON JAMES 43154 Pte Manchesters 17th
  BRUNTON JOHN WILLIAM 2094 Pte RAMC 3rd Res Lowland Field Amb
  BRUNTON WALTER 41160 Pte Liverpools 12th *
  BRYAN HARRY 17627 L/Cpl Scottish Rifles 1st
  BUBBINS WILLIAM EDWIN 12475 Sgt E Lancs 1st
  BUCHANAN WILLIAM ALEXANDER 241090 L/Cpl Yorks & Lancs 2/5th
BUCK HARRY 43583 Pte N Staffordshires 1st *
  BUCK SYDNEY 203148 Pte E Lancs 8th
  BUCKINGHAM ALBERT 91171 Pte Liverpools 13th
  BUCKLEY CECIL 12167 Pte E Lancs 1st
  BUCKLEY SAMUEL THOMAS 37015 Pte E Lancs 8th
  BUCKLEY WILLIAM 117433 Pioneer RE 4th Army Transport Coy
  BUCKTON THOMAS LISTER 796222 Dvr RA
  BUGGS WILLIAM GEORGE 39185 Pte E Lancs 6th Depot
  BULCOCK ARTHUR 53417 Pte Lancs Fus 2/5th *
  BULCOCK BEN 66827 Gunner RFA 6th Ammunition Column
  BULCOCK DYSON 9699 Pte Manchesters 11th
  BULCOCK JOSEPH 63064 Pte Welsh Rgt 9th
  BULLEN EDWARD 94223 Pte Liverpools 3rd *
  BULLEN JAMES 18352 Pte R Scots Fus 2nd
  BULLEN JAMES HENRY 16582 * Pte Scottish Rifles 10th
  BULLEN ROBERT 15708 Pte E Lancs 11th
  BULLOCK CHRISTOPHER 47842 Pte Manchesters 18th
  BULLOCK FRED 30245 Pte E Lancs 2/4th *
  BULLOCK JOHN HENRY 83 Cpl E Lancs 1/5th
  BULLOCK JAMES ROBERT 2330 Pte E Lancs 1/5th
  BULLOCK RICHARD DCM 242048 L/Sgt KOR Lancasters 1st
  BULLOCK ROBINSON 700258 Cpl RFA 330 Bde
BULLOCK SAMUEL 701124 Gnr RFA
  BULLOUGH ALBERT 22 Pte Australian Army 1st
  BURKE JAMES 18198 Pte R Scots Fus 1st
  BURKE JOHN T/26053 Cpl ASC 11th Army Aux Horse Transport Coy *
  BURKE JOHN 6135 Pte E Lancs 6th
  BURKE PHILIP 7707 L/Cpl Manchesters *
BURNETT ERNEST 12174 Pte Shropshire LI 6th
  BURNS FRANCIS 10349 Pte E Lancs 2nd C Coy
  BURNS J EDWARD (alias real name Murray) 158656   MGC (Motors)
  BURNS THOMAS 10646 Guardsman Coldstream Guards 3rd
  BURRELL CHARLES 2138 L/Cpl E Lancs 1/5th TF
  BURRELL SYDNEY LAYCOCK 700540 Sgt RFA B 210 Btty 33 Btty 33 Bde
  BURROWS ALEXANDER 2282 Guardsman Coldstream Guards
  BURROWS FRED 16102 Pte Scottish Rifles 10th
  BURROWS JAMES RICHARD 15561 Pte E Lancs 11th
  BURROWS JOHN ROBERT 240847 Pte E Lancs 1/5th
  BURROWS JOHN THOMAS 6072 Sgt E Lancs 6th
  BURROWS JOHN WILLIAM 5880 Pte E Lancs 1st
  BURT SAMUEL 7686 Pte MGC Inf *
  BURTON JOSEPH WILFRED 7025 Pte E Lancs 1st
  BUSHELL ERNEST 38830 Pte 12th Highland LI *
  BUSHELL FRANK W/939 Gunner RFA 38th Div
  BUTLER EDWARD 11883 Pte E Lancs 6th
  BUTTERFIELD ERNEST VICTOR 11304 Pte E Lancs 6th
  BUTTERFIELD JABEZ 18365 Pte E Lancs 2nd
  BUTTERS WILLIAM HENRY 36503 Cpl E Lancs 1st *
  BUTTERWORTH DAVID 16332 L/Cpl Scottish Rifles 9th
  BUTTERWORTH HAROLD MC   Lieut RFA
BUTTERWORTH JOHN 2329 L/Cpl 1/5th E Lancs
  BUTTERWORTH JOHN MM 6462 L/Cpl E Lancs 7th
  BUTTERWORTH JOHN ROBERT 18913 Pte E Lancs 1st A Coy
  BUTTERWORTH JORDAN 24272 Pte E Lancs 11th
BUTTERWORTH WILLIAM BRAMLEY 23034 L/Cpl E Lancs 8th
  BUTTON AUSTIN 16530 Pte Scottish Rifles 10th B Coy
  BYRNE DENNIS CYRIL 5179 Pte E Lancs 6th
  BYRNE WALTER   2nd/Lieut LN Lancs 1/4 *