Based or created in MN (K-L)
- Kitty Litter (St. Paul) - first cat litter to use clay instead of sand. See Edward Lowe
- Lake Wobegon (nowhere) - a fictitous town in Minnesota created by Garrison Keillor
- Lakes Entertainment (Minnetonka) - their business is to manage tribal casinos
- Land O' Lakes (Arden Hills) - national agricultural cooperative; began in 1921
- Lawson Software (St. Paul) - enterprise software company
- Log Cabin syrup (St. Paul) - St. Paul grocer Eugene Towle created the syrup, which became a huge hit in the early 1900s.
