Think of the L in the Kubota L Series as the perfect match for your landscape applications. The L Series is a compact Kubota tractor designed for both professional landscapers and hobby farmers. The M Series is at the upper end of the Kubota compact tractor lineup. These are utility tractors with significant horsepower for production-oriented tasks. The M Series equipment has larger axles built for heavier loads. They are more expensive tractors with bigger everything: horsepower, construction, and yield.