Lives listing by nationality: Scottish
- Baillie of Dunain, Alexander (flourished 1796), Scottish East India Company official
- Baird, George (flourished 1761–1763), Scottish gentleman
- Baird, Reverend John (born c. 1628–died 1685), Scottish churchman
- Balfour, James (born 1705–died 1795), Scottish philosopher
- Ballew, Bennet (flourished 1789), Scottish trader, interpreter, government agent
- Barnard, Lady Anne [née Lindsay] (born 1750–died 1825), Scottish author, travel-writer, poet, artist, socialite
- Bartlet, David (born c. 1718–died 1780), Scottish lawyer
- Bartlet, James (flourished c. 1787), Scottish banker
- Bateman, John (flourished c. 1772), Scottish student
- Baxter, Alexander (died 1808), Scottish merchant
- Baxter, Andrew (born 1686–died 1750), Scottish astronomer, metaphysician
- Beattie, James (born 1735–died 1803), Scottish philosopher, poet
- Bell, John (born 1735–died 1806), Scottish publisher, bookseller
- Bell, John (born 1745–died 1831), Scottish bookseller, printer, tradesman, newspaper owner
- Bell & Bradfute (founded c. 1778–disbanded c. 1941), Scottish [unknown occupation]
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