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- Bad Water Line (BDW); Bonneville, Wyoming
- Ballard Terminal Railroad (BTRC); Seattle, Washington
- Bangor & Aroostook Railroad (BAR)
(see Montreal, Maine & Atlantic Railway (MMA); Northern Maine Junction, Maine
- Batten Kill Railroad (BKRR); Greenwich, New York
- Bauxite & Northern Railway (BXN); Bauxite, Arkansas
- Bay Colony Railroad (BCLR); East Wareham, Massachussetts
- The Bay Line Railroad, LLC.; Panama City, Florida
- BC Rail (BCOL-BCIT); North Vancouver, British Columbia
- Beaufort & Morehead Railway (BMH); Beaufort, North Carolina
- Bee Line Railroad (BL); Stewart, Indiana
- Beech Mountain Railroad (BEEM); Alexander, West Virginia
- Belfast & Moosehead Lake Railroad (BML); Belfast, Maine
- Belt Railway of Chicago (BRC); Bedford Park, Illinois
- Belvidere & Delaware River Railway; Milford, New Jersey
- Berlin Mills Railway (BMS); Berlin, New Hampshire
- Bessemer & Lake Erie Railroad (BLE) (Recently bought by Canadian National); Greenville, Pennsylvania
- Birmingham Southern Railroad (BS); Fairfield, Alabama
- Black River & Western (BRW); Ringoes, New Jersey
- Bloomer Line (Bloomer Shippers Connecting Railroad Co.) (BLOL); Gibson, Indiana
- Blue Mountain Railroad (BLMR); Walla Walla, Washington
- Blue Rapids Railway (BLUR); Bestwall, Kansas
- Blue Rock Transportation (BRT); Blue Rock Quarry, Ohio
- Border Pacific Railroad (BOP); Rio Grande City, Texas
- Bradford Industrial Rail (BR); Bradford, Pennsylvania
- Brandon Corporation (BRAN); South Omaha, Nebraska
- Brandywine Valley Railroad (BVRY); Coatesville, Pennsylvania
- Bristol Industrial Terminal Railway (BITY); Bristol, Pennsylvania
- Brownsville & Rio Grande International Railroad (BRG); Brownsville, Texas
- Buckingham Branch Railroad (BB); Dillwyn, Virginia
- Buffalo & Pittsburgh Railroad (BPRR); Punxsutawny, Pennsylvania
- Buffalo Southern Railroad (BSOR); Hamburg, New York
- Burlington Junction Railway (BJRY); Burlington, Iowa