Feature Name | Class | Elev. meters | County | Latitude DMS | Longitude DMS |
| Lower Brush Creek | Stream | | Vernon | 43 43 39 N | 090 39 35 W |
| Lower Brush Creek School (historical) | School | 282 | Monroe | 43 43 48 N | 090 38 47 W |
| Lower Buckatabon Lake | Lake | 500 | Vilas | 46 01 28 N | 089 19 19 W |
| Lower Cato Falls County Park | Park | 251 | Manitowoc | 44 05 29 N | 087 50 35 W |
| Lower Chipmunk School (historical) | School | 296 | Vernon | 43 42 19 N | 091 08 01 W |
| Lower Clam Lake | Lake | 290 | Burnett | 45 49 30 N | 092 19 26 W |
| Lower Clam Lake | Lake | 427 | Sawyer | 46 08 19 N | 090 56 26 W |
| Lower Clam Lake 16 | Reservoir | 427 | Sawyer | 46 08 24 N | 090 56 13 W |
| Lower Clam Lake Dam | Dam | 427 | Sawyer | 46 08 24 N | 090 56 13 W |
| Lower Clear Lake | Lake | 501 | Langlade | 45 18 41 N | 089 11 48 W |
| Lower Coon Valley Church | Church | 215 | Vernon | 43 39 43 N | 091 08 16 W |
| Lower Copper Creek School (historical) | School | 207 | Crawford | 43 19 09 N | 090 59 28 W |
| Lower Dells | Valley | 255 | Sauk | 43 36 51 N | 089 46 37 W |
| Lower Dells School (historical) | School | 255 | Sauk | 43 34 60 N | 089 44 49 W |
| Lower Demlow Lake | Lake | 426 | Langlade | 45 06 51 N | 089 01 59 W |
| Lower Devils Lake | Lake | 382 | Barron | 45 37 37 N | 091 45 41 W |
| Lower Dunnville Bottoms | Bend | 219 | Dunn | 44 42 09 N | 091 54 16 W |
| Lower Dutch Creek School | School | 244 | La Crosse | 43 51 32 N | 090 59 05 W |
| Lower Eau Claire Lake | Lake | 341 | Douglas | 46 16 33 N | 091 33 07 W |
| Lower Eau Claire Lake 55 | Reservoir | 348 | Douglas | 46 15 30 N | 091 34 25 W |
| Lower Eau Claire Lake Dam | Dam | 348 | Douglas | 46 15 30 N | 091 34 25 W |
| Lower Farmers Valley School | School | 250 | Monroe | 43 55 01 N | 090 46 07 W |
| Lower First Lake | Lake | 502 | Langlade | 45 27 38 N | 089 11 33 W |
| Lower Genesee Lake | Lake | 263 | Waukesha | 43 02 41 N | 088 28 49 W |
| Lower Gresham Lake | Lake | 489 | Vilas | 46 02 31 N | 089 45 04 W |
| Lower Grindstone Spring | Spring | 395 | Sawyer | 45 56 52 N | 091 22 44 W |
| Lower Hauer Spring | Spring | 391 | Sawyer | 45 47 42 N | 091 27 11 W |
| Lower Hiwanka Lake | Lake | 444 | Langlade | 45 20 10 N | 088 43 31 W |
| Lower Holly Lake | Lake | 396 | Sawyer | 45 50 28 N | 091 28 08 W |
| Lower Horse Creek School (historical) | School | 232 | Richland | 43 22 16 N | 090 23 52 W |
| Lower Hydro WP183 Dam | Dam | 444 | Price | 45 54 48 N | 090 26 55 W |
| Lower Island Lake | Lake | 358 | Oconto | 45 14 17 N | 088 33 52 W |
| Lower Jones Lake | Lake | 401 | Oconto | 45 15 21 N | 088 40 15 W |
| Lower Kaubashine Lake | Lake | 479 | Oneida | 45 48 38 N | 089 44 37 W |
| Lower Kaukauna 2-Wp-381 Dam | Dam | 186 | Outagamie | 44 16 48 N | 088 15 18 W |
| Lower Kelly Lake | Lake | 246 | Waukesha | 42 56 14 N | 088 04 22 W |
| Lower Kelly School (historical) | School | 373 | Marathon | 44 54 09 N | 089 31 58 W |
| Lower Kimball Lake | Lake | 302 | Washburn | 46 07 14 N | 091 56 58 W |
| Lower Kimball Lake 6 | Reservoir | 304 | Washburn | 46 06 48 N | 091 57 07 W |
| Lower Kimball Lake Dam | Dam | 304 | Washburn | 46 06 48 N | 091 57 07 W |
| Lower Kinnikinnic Pond 116 | Reservoir | 255 | Pierce | 44 50 60 N | 092 38 25 W |
| Lower Lake | Lake | 210 | Polk | 45 20 41 N | 092 41 44 W |
| Lower Lake | Lake | 199 | Richland | 43 11 27 N | 090 38 41 W |
| Lower Lake Nemahbin 54 | Reservoir | 267 | Waukesha | 43 03 24 N | 088 26 30 W |
| Lower Lake Nemahbin WP439 Dam | Dam | 267 | Waukesha | 43 03 24 N | 088 26 30 W |
| Lower Lost Lake 2WP936 Dam | Dam | 302 | Burnett | 46 01 06 N | 092 03 49 W |
| Lower Lutheran Church (historical) | Church | 311 | Dunn | 45 09 55 N | 091 43 20 W |
| Lower Mayville Millpond 174 | Reservoir | 274 | Dodge | 43 30 24 N | 088 32 30 W |
| Lower McCall Lake | Lake | 341 | Menominee | 45 03 39 N | 088 44 41 W |
| Lower McKenzie Lake | Lake | 298 | Washburn | 45 59 01 N | 092 01 14 W |
| Lower Middle Inlet | Stream | | Marinette | 45 15 51 N | 087 56 12 W |
| Lower Montana Ridge Cemetery | Cemetery | 399 | Buffalo | 44 22 15 N | 091 34 11 W |
| Lower Narrows | Gap | 245 | Sauk | 43 29 48 N | 089 37 50 W |
| Lower Narrows School (historical) | School | 251 | Sauk | 43 30 13 N | 089 37 21 W |
| Lower Nashotah Lake | Lake | 265 | Waukesha | 43 04 38 N | 088 26 01 W |
| Lower Nemahbin Lake | Lake | 265 | Waukesha | 43 03 09 N | 088 25 55 W |
| Lower Nine Mile Dam | Dam | 501 | Oneida | 45 53 36 N | 089 07 12 W |
| Lower Nine Mile Lake 25 | Reservoir | 501 | Oneida | 45 53 36 N | 089 07 12 W |
| Lower Ninemile Lake | Lake | 501 | Vilas | 45 53 55 N | 089 05 41 W |
| Lower North Branch School (historical) | School | 289 | Jackson | 44 24 53 N | 090 59 39 W |
| Lower North Wood County Park 2WP371 Dam | Dam | 329 | Wood | 44 30 42 N | 090 08 18 W |
| Lower Oconto Falls 1857c195 Dam | Dam | 210 | Oconto | 44 52 18 N | 088 08 36 W |
| Lower Ox Creek | Stream | | Douglas | 46 18 11 N | 091 45 52 W |
| Lower Ox Lake | Lake | 308 | Douglas | 46 18 28 N | 091 46 05 W |
| Lower Park Falls Flowage 762 | Reservoir | 444 | Price | 45 54 48 N | 090 26 55 W |
| Lower Pass | Gap | 287 | Monroe | 43 58 20 N | 090 43 18 W |
| Lower Phantom Lake | Reservoir | 241 | Waukesha | 42 51 23 N | 088 19 47 W |
| Lower Pine Creek | Stream | | Dunn | 45 09 51 N | 091 41 44 W |
| Lower Pine Lake | Lake | 287 | Polk | 45 14 33 N | 092 33 53 W |
| Lower Plum Creek School (historical) | School | 266 | Trempealeau | 44 20 06 N | 091 24 39 W |
| Lower Post Lake | Lake | 463 | Langlade | 45 25 15 N | 089 05 45 W |
| Lower Range Lake | Lake | 372 | Oconto | 45 15 36 N | 088 34 11 W |
| Lower Red Lake | Lake | 274 | Shawano | 44 50 60 N | 088 46 20 W |
| Lower Running Valley Cemetery | Cemetery | 295 | Dunn | 45 00 28 N | 091 40 33 W |
| Lower Spirit Lake | Lake | 376 | Barron | 45 33 38 N | 092 04 25 W |
| Lower Spring Creek School (historical) | School | 239 | Buffalo | 44 33 51 N | 092 00 31 W |
| Lower Springstead Lake | Lake | 490 | Iron | 46 00 45 N | 090 07 46 W |
| Lower Squaw Creek Flowage | Reservoir | 454 | Price | 45 46 60 N | 090 21 07 W |
| Lower Squaw Creek Waterfowl Area | Locale | 450 | Price | 45 47 11 N | 090 21 05 W |
| Lower Steve Creek 2WP1332 Dam | Dam | 397 | Price | 45 23 54 N | 090 37 13 W |
| Lower Sugar Creek School (historical) | School | 222 | Crawford | 43 22 49 N | 091 01 55 W |
| Lower Sugarbush Lake | Lake | 485 | Vilas | 46 02 21 N | 089 54 20 W |
| Lower Taliesin Lake 12 | Reservoir | 219 | Iowa | 43 08 30 N | 090 04 12 W |
| Lower Tigerton Pond | Reservoir | 310 | Shawano | 44 44 30 N | 089 03 31 W |
| Lower Turtle Lake | Lake | 354 | Barron | 45 23 16 N | 092 04 30 W |
| Lower Twin Lake | Lake | 300 | Burnett | 45 54 28 N | 092 08 46 W |
| Lower Vermillion Lake | Lake | 360 | Barron | 45 30 44 N | 091 57 32 W |
| Lower Wapato Lake | Lake | 421 | Oconto | 45 17 20 N | 088 39 00 W |
| Lower Waterman Lake | Lake | 371 | Barron | 45 37 25 N | 092 07 27 W |
| Lower Watertown 2WP81 Dam | Dam | 246 | Jefferson | 43 11 30 N | 088 43 30 W |
| Lower West Fork School (historical) | School | 220 | Crawford | 43 16 01 N | 090 40 52 W |
| Lower Weston Cemetery | Cemetery | 277 | Dunn | 44 47 19 N | 092 00 55 W |
| Lower Weston Church (historical) | Church | 264 | Dunn | 44 47 09 N | 092 00 51 W |
| Lower White River Pond 83 | Reservoir | 249 | Waushara | 44 01 12 N | 089 14 54 W |
| Lower White River WP271 Dam | Dam | 249 | Waushara | 44 01 12 N | 089 14 54 W |
| Lower Wilson Marsh Flowage | Reservoir | 287 | Jackson | 44 18 49 N | 090 38 17 W |
| Lower Wolf Lake | Lake | 511 | Langlade | 45 21 48 N | 089 16 45 W |
| Lowers Ridge | Ridge | 383 | Vernon | 43 42 26 N | 090 37 14 W |
| Lowery Creek | Stream | | Iowa | 43 08 45 N | 090 04 07 W |
| Lowery School (historical) | School | 324 | Richland | 43 25 22 N | 090 31 41 W |
| Lowes Creek | Stream | | Eau Claire | 44 46 47 N | 091 32 35 W |
| Lowes Creek Golf Course | Locale | 268 | Eau Claire | 44 46 26 N | 091 28 32 W |
| Lowes Creek School | School | 270 | Eau Claire | 44 46 19 N | 091 29 08 W |
| Lowes Lake | Lake | 284 | Washington | 43 13 07 N | 088 18 37 W |
| Lowland Lake | Lake | 328 | Chippewa | 45 12 26 N | 091 21 43 W |
| Lowland School (historical) | School | 333 | St. Croix | 45 08 46 N | 092 25 33 W |
| Lowry Creek | Stream | | Monroe | 44 06 13 N | 090 26 03 W |
| Lowry Hall | Building | 262 | Waukesha | 43 00 13 N | 088 13 44 W |
| Lowville | Populated Place | 299 | Columbia | 43 22 57 N | 089 19 37 W |
| Lowville Cemetery | Cemetery | 302 | Columbia | 43 22 60 N | 089 18 48 W |