Representing an owl. This is the only bird hieroglyph that is depicted face-on, perhaps because of its distinctive gaze. The reversible hind toe is not drawn. The precise species of owl varied by time period; in the Protodynastic Period it was the pharaoh eagle owl (Bubo ascalaphus), and this was also used sporadically throughout dynastic times. Since the 3rd Dynasty the owl was more commonly a barn owl (Tyto alba alba). In hieratic the owl is long-eared (‘horned’) since the earliest times. Conventionally, it is colored yellow.
The phonetic value of m is presumably derived from some word (probably for an owl), but this word may have been lost in archaic times; numerous hypotheses have been put forward about what it might have been: