The cuneiform me sign is a common multi-use sign of the Epic of Gilgamesh, the 1350 BC Amarna letters, and other cuneiform texts.
It also has a sumerogrammic usage for ME in the Epic of Gilgamesh.
Because of its extensive syllabic multi-use (in the Epic of Gilgamesh), its grammatical usage would be as follows: all the syllabic usages possible, but for alphabetic usage, as follows; for consonants, it could be used for "m", "s", "š", "b", and "p".
(b and p are interchangeable, and s can also be substituted for š, and vice versa for all four).
In the Epic of Gilgamesh, Tablets I-XII, "me" is used for the following meanings by the following numbers: me-(98) times, mì-(9), sip-(1), šeb-(3), šep-(1), šib-(12), šip-(2), and ME-(5) times.