The 14th letter in the Hebrew alphabet. Pronounced as the "M" is in English. Like several other letters in Hebrew, Mem has two forms: one when used in the beginning or middle of words and one when used as the last letter in a word. This latter form is called the "Memsophit." Like every other letter in the Hebrew alphabet, Mem has a numerical value. Its value is 40. This is important to those who practice Gematria.