מ \ ם Mem - 13th letter, Gematria 40
מ is the second letter in the group of 5 letters which has a different ם form when it is found at the end of a word. מ is pronounced simply as M in Germanic or Latin based languages, with the same M pronunciation in both Modern Hebrew and Aramaic.
The word for water in Hebrew is מים (mayim). In Aramaic is מיא (maya)