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"М" is the thirteenth letter of the Cyrillic alphabet, used in Russian and many other Slavic languages. It represents the "m" sound, the same consonant found at the beginning of English words like "mother" and "make."
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Em, from Alexandre Benois' 1904 alphabet book Em (М м; italics: М м or М м; italics: М м) is a letter of the Cyrillic script.
Em commonly represents the bilabial nasal consonant /m/, like the pronunciation of ⟨m⟩ in "him".