| L | Coil, inductance |
| LAMMA | LAser Microprobe Mass Analysis |
| LAMMS | LAser Micro-Mass Spectroscopy |
| LAN | Local Area Network |
| LAR | Lot Age Report |
| LASER | Light Amplification by Stimulated Emission of Radiation |
| LBM | Deluxe Paint image format |
| LC | Inductance-capacitance |
| LC | Liquid Chromatography |
| LCA | Life-Cycle Assessment |
| LCAO | Linear Combination of Atomic Orbitals |
| LCAS | Line Card Access Switch |
| LCC | Leaded Chip Carrier |
| LCCC | Leadless Ceramic Chip Carrier |
| LCD | Liquid Crystal Display |
| LCP | Liquid Crystal Polymer |
| LCR | Least Call Routing |
| LD | Laser Diode |
| LDA | Local Density Approximation; Logic design automation |
| LDAP | Lightweight Directory Access Protocol |
| LDD | Lightly Doped Drain |
| LDDM | Laser Doppler Displacement Meter |
| LDL | Lower Detection Limit |
| LDMOS | Laterally Diffused MOS |
| LDR | Light Dependent Resistor |
| LDSD | Low Dimensional Structures & Devices |
| LED | Light Emitting Diode |
| LEED | Low-Energy Electron Diffraction |
| LEIS | Low Energy Ion Scattering |
| LEL | Lower Explosive Limit |
| LEP | Light Emitting Polymer |
| LER | Lissajous Electron Plasma |
| LF | Laminar Flow |
| LF | Low frequency |
| LFL | Lower Flammable Limit |
| LFT | Ligand-Field Theory |
| LGE | Light Generation Efficiency |
| LGQ | Linear Gaussian quadratic |
| LHCP | Left Hand Circularly Polarized |
| LI | Laser Interferometry |
| LIC | Linear Integrated Circuit |
| LID | Leadless Inverted Device |
| LIDAR | LIght Detection And Ranging technology |
| LIF | Low Insertion Force |
| LIFO | Last In First Out |
| LIMA | Laser-Induced Mass Analysis |
| LIMS | Laser-Induced Mass Spectrometry |
| LIR | Location Inventory Report |
| LKDM | Low k Dielectric Material |
| LLCC | Leadless Chip Carrier |
| LLD | Lower Limit of Detection |
| LLM | Local Linear Models |
| LLNQ | Least Lots Next Queue |
| LLS | Localized Light Scatterer |
| LM | Light Microscopy |
| LM | Mutual inductance |
| LMC | Least Material Condition |
| LMDS | Local Multipoint Distribution System |
| LMMA | Laser Microprobe Mass Analysis |
| LN | Liquid Nitrogen |
| LNA | Low noise amplifier |
| LNB | Low Noise Block |
| LNBC | Low Noise Block Down Converter |
| LNCP | Living Network Control Protocol |
| LNDF | Linear Natural Density Filter |
| LNF | Low Noise Feed |
| LO | Local Oscillator |
| LOC | Level Of Concern |
| LOCOS | LOCal Oxidation of Silicon |
| LOI | Letter Of Intent |
| LOS | Loss Of Selectivity; Line Of Sight |
| LP | Local Pair |
| LPC | Linear Predictive Coding; Laser Particle Counter |
| LPC | Low Particle Concentration; Liquid-borne Particle Counter |
| LPCVD | Liquid Phase Chemical Vapour Deposition; Low Pressure CVD |
| LPD | Light Point Defect; Laser Projection Display |
| LPE | Liquid Phase Epitaxy |
| LPF | Low Pass Filter |
| LPI | Low-Pressure Isolation |
| LPISM | Liquid Photo-Imageable Solder Mask |
| LPSM | Levenson Phase Shift Mask |
| LPV | Low-Pressure Vent |
| LRAD | Long Range Acoustic Device |
| LRL | Line-Reflect-Line calibration |
| LRM | Line-Reflect-Match calibration |
| LRP | Long Range Plan |
| LRS | Laser Raman Spectroscopy |
| LRU | Lowest Replaceable Unit |
| LS | Low-power Schottky |
| LSB | Least Significant Bit |
| LSE | Latex Sphere Equivalent |
| LSG | Large Signal Gain |
| LSHI | Large-Scale Hybrid Integration |
| LSI | Large Scale Integration |
| LSM | Laser Scanning Microscope; Low Side Mixing |
| LTC | Lithographic Test Chip |
| LTCC | Low Temperature Co-fired Ceramic |
| LTCVD | Low-Temperature Chemical Vapor Deposition |
| LTO | Low Temperature Oxide |
| LUCOLED | Luminescence Conversion LED |
| LUMO | Lowest Unoccupied Molecular Orbit |
| LUW | Logical Unit of Work |
| LV | Latent Variable |
| LVDT | Linear Voltage Differential Transducer |
| LVI | Low-Voltage Inverter |
| LVM | Local Vibrational Mode |
| LVS | Layout Verification of Schematic |
| LVSEM | Low-Voltage Scanning Electron Microscopy |
| LVT | Low Voltage Technology |
| LV-SLIC | Low Voltage Subscriber Line Interface Circuit |
| LWB | Lithography Workbench |
| LWIR | Long Wavelength Infra Red |
| LWR | Line Width Reduction |
| LWS | Large Wafer Study |
| LWV | Longitudinal Wave Velocity |
| L-C-R | Inductance-capacitance-resistance |
| Lt | Total inductance |
