The following is a complete list of all of the businesses, groups and societies listed in the Edinburgh Directory.

• UPS
• USC Clothing
• Ukrainian Consulate
• Ultimate Events Europe
• Ultra Photography
• Umega Lettings
• Under The Stairs
• Underbelly
• Undiscovered Media
• The Union Advertising Agency
• Union Gallery
• Unique Venues of Edinburgh
• Unisex Hairdressing Salon
• Unit Photographic
• United Cinemas International
• United States of America Consulate
• The University Health Centre
• University of Edinburgh
• University of Edinburgh Library
• University of Edinburgh Students Association
• Unknown Pleasures
• Upstream IT Support
• Urban Angel
• Urban Cuckoo
• UrbanEsk Cycles
• Urbane Furniture
• Urgent EPCs
• User 2 Computers
• User Vision
• User2 Computers
• Usher Hall