| Artist | Title | Episode | Scene | CD |
| Ladytron | This Is Our Sound | 213 | Jeep - Brian offers to help Justin | x |
| Lance Oulette | 5th Ascent | 220 | Ethan won't play 2nd fiddle to Brian | x |
| Laura Rosch | Lonesome Kitty Blues | 122 | Lindsay & Brian shopping | x |
| Lazyboy | Police Dogs Bonfire | 505 | Loft - Justin Likes Cooking & Brian Has Syphilis | x |
| Lemon Jelly | In The Bath | 404 | Loft - Brian & Justin Wrestling | x |
| Lena Horne | It's Gonna Be a Great Day | 401 | Shanda Leer Sings / Darrin's Bashing | x |
| Leoncavallo's I Pagliacci | Vesti la giubba | 403 | Restaurant - Ted The Singing Waiter | x |
| Lesbians On Ecstasy | Bitchsy | 505 | Lesbian Bar - Ted & Em | x |
| Lindy | Everywhere At Once | 206 | Ben makes Michael an offer | x |
| Lionel Richie | Three Times A Lady | 411 | Officer's Ball - Deb & Carl Talk | x |
| Live On Release | I'm Afraid of Britney Spears | 312 | Comic book store - Brian meets Hunter | x |
| Livin' Joy | Don't Stop Movin' | 413 | Liberty Ride Send Off | x |
| Lofidelity All Stars | Battleflag | 311 | Babylon-Brian takes back the backroom / End Credits | x |
| Loleatta Holloway | Stand Up (Audiowhores Edit Mix) | 503 | Woody's - Mike, Ben and Brian | Queer as Folk: Club Babylon |
| London 909 | Sex Drums and Alcohol (Piliavin And Zimbardo Remix) | 406 | Babylon - Brian is told he has a lump. / End Credits | x |
| Louis Prima | The Music Goes 'Round and Around | 121 | Restaurant Phone Call | x |
| Love Inc. | Do Ya Feel The Love | 114 | Babylon - Ted & Mel discuss Emmett | queer as folk -TV Original Soundtrack |
| Love Tribe | Stand Up | 204 | Babylon | x |
| Luciano Pavarotti | Requiem | 304 | Ted & Emmett have dinner at home | x |
| Luigi Sabatini | Certainly | 108 | Celebrating Michael's Promotion at Diner | x |
| Luigi Sabatini | Cu Cu Rru Cu Cu Paloma | 117 | Deb's House - Everyone eating | x |
| Luigi Sabatini | Ciao For Now | 117 | Deb's House - Michael addresses the group | x |
| Luna Chique | Liquid Space | 107 | David tells Brian to let Michael Go / End Credits | x |
| Luna Chique | Silence | 111 | The Birthday Party | x |