Spanish letter m 
This letter always sound as: /m/ (Bilabial nasal)
The bilabial nasal is a type of consonantal sound used in almost all spoken languages. The symbol in the International Phonetic Alphabet that represents this sound is ⟨m⟩, and the equivalent X-SAMPA symbol is m. The bilabial nasal occurs in English, and it is the sound represented by "m" in map and rum.
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