Mem (also spelled Meem, Meme, or Mim) is the thirteenth letter of the Semitic abjads, including Hebrew mēm מ, Aramaic mem 𐡌, Syriac mīm ܡ, Arabic mīm م, and Phoenician mēm 𐤌.
The Phoenician letter gave rise to the Greek mu (Μ), Etruscan , Latin M, and Cyrillic М.
In Hebrew, Mem, like Kaph, Nun, Pe, and Tzadi, has a final form, used at the end of words: its shape changes from מ to ם.
In the Sefer Yetzirah, the letter Mem is King over Water, Formed Earth in the Universe, Cold in the Year, and the Belly in the Soul.
Mem is associated with The Hanged Man (Atu XII), the element of water and the path between Geburah and Hod on the Tree of Life.