A Chandra X-Ray Observatory ACIS-S imaging observation is used to study the population of X-ray sources in the nearby (3.6 Mpc) Sab galaxy M 81 (NGC 3031). A total of 177 sources are detected, with 124 located within the D_25 isophote to a limiting X-ray luminosity of ~ 3 x 10³⁶ erg/s. Source positions, count rates, luminosities in the 0.3 - 8.0 keV band, limiting optical magnitudes, and potential counterpart identifications are tabulated. Spectral and timing analysis of the 36 brightest sources are reported, including the low-luminosity active galactic nucleus, SN 1993J, and the Einstein-discovered ultraluminous X-ray source X6. The primary X-ray data set is a 49926 s observation of M81 obtained on 2000 May 7 with the Chandra Advanced CCD Imaging Spectrometer (ACIS) spectroscopy array operating in imaging mode. The X-ray data were reprocessed by the Chandra X-ray Center (CXC) on 2001 January 4. These reprocessed data were used in this work. There are no significant differences between the reprocessed data and the originally distributed data analyzed by Tennant et al. (2001ApJ...549L..43T). The observation was taken in faint timed exposure mode at 3.241 s/frame at a focal plane temperature of -120 C. Standard CXC processing has applied aspect corrections and compensated for spacecraft dither. The primary target, SN 1993J, was located near the nominal aimpoint on the back-illuminated (BI) device S3. The nucleus of M81 lies 2.79' from SN 1993J toward the center of S3 in this observation. Accurate positions of these two objects and two G0 stars located on device S2 were used to identify any offset and to determine absolute locations of the remaining Chandra sources as well as objects in other X-ray images and those obtained at other wavelengths. No offset correction was applied to the Chandra X-ray positions. This table was created by the HEASARC in March 2007 based on the CDS table J/ApJS/144/213, files table2.dat and table3.dat. This is a service provided by NASA HEASARC .