The letter "م" is the thirteenth letter of the Arabic alphabet. It is pronounced as "meem" and has a sound similar to the English letter "m." In Arabic script, "م" can take different forms depending on its position in a word: it can appear isolated, at the beginning, in the middle, or at the end. In terms of numerical value, "م" represents the number 40 in Arabic numerals. This letter is commonly used in various Arabic words, including ماء (water) and مكتبة (library). Its shape is characterized by a rounded form with a small tail, making it easily recognizable in written Arabic.