| 1 | Baby Accessories | |
| 2 | Baby Sitting | |
| 3 | Bakeries | |
| 4 | Banks | Recommended : Scotiabank (Bahamas) Limited, CIBC FirstCaribbean International Bank |
| 5 | Banquet & Conference Facilities | Recommended : British Colonial Hilton Nassau, Mario's Bowling & Family Entertainment Palace |
| 6 | Barber Shops | |
| 7 | Bars & Pubs | |
| 8 | Bathroom Remodeling | |
| 9 | Beauty Salons | Recommended : Skin Solutions |
| 10 | Beauty Schools | |
| 11 | Bedding Supplies | |
| 12 | Beverage Manufacturers | Recommended : Commonwealth Brewery Ltd |
| 13 | Bicycles Dealers & Repair | |
| 14 | Blueprinting | |
| 15 | Boat Rental & Charter | |
| 16 | Boat Sales & Dealers | |
| 17 | Book Stores & Book Dealers | |
| 18 | Bowling Alley | Recommended : Mario's Bowling & Family Entertainment Palace |
| 19 | Boxes | |
| 20 | Breweries | Recommended : Commonwealth Brewery Ltd |
| 21 | Building Contractors & Maintenance | Recommended : CBS Bahamas |
| 22 | Building Materials & Supplies | Recommended : Pinder Enterprises, CBS Bahamas, J B R Building Supplies Ltd, Premier Importers Ltd |
| 23 | Bus Companies | |
| 24 | Business & Corporate Consultants |
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