M, is the thirteenth letter of the alphabet. It corresponds to the Semitic mem and the Greek mu (Μ). The Semitic form may be associated with an earlier sign representing the waves of water. The early Greek forms of Thera, Attica, and Corinth are very similar to the early North Semitic rendering. The Lydian alphabet also has a similar form. These forms differ only in the direction of the letter. The Etruscan form is similar, but there is an extra stroke. Since this form is rarely found in Etruscan, the Latin form may have been borrowed directly from the Chalcidian.

Curious forms appear in various Italian alphabets, including Umbrian, Oscan and Faliscan. The rounded form appears in the official letter of the 5th or 6th century. The 6th century long arms show another round shape based on Carroll. Modern minuscule is not much different from the majuscule letter.

The sound represented by the letter has been from the beginning the labial nasal. Of all the sounds, the nasals are the least able to change, which is reflected in the consistent writing history.

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