Twelfth letter of the Greek alphabet
Mu (;[1][2] uppercase Μ, lowercase μ; Ancient Greek μῦ [mŷː], Greek: μι or μυ—both [mi]) is the twelfth letter of the Greek alphabet, representing the voiced bilabial nasal IPA: [m]. In the system of Greek numerals it has a value of 40.[3] Mu was derived from the Egyptian hieroglyphic symbol for water, which had been simplified by the Phoenicians and named after their word for water, to become 𐤌img (mem). Letters that derive from mu include the Roman M and the Cyrillic М, though the lowercase resembles a small Latin U (u).