The letter M is derived from the Phoenician Mem, via the Greek Mu (Μ, μ). Semitic Mem is most likely derived from a "Proto-Sinaitic" (Bronze Age) adoption of the "water" ideogram in Egyptian writing. The Egyptian sign had the acrophonic value /n/, from the Egyptian word for "water", nt; the adoption as the Semitic letter for /m/ was presumably also on acrophonic grounds, from the Semitic word for "water".

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