The Phoenicians were lovers of the sea, and from this source two letters were derived, M and N. They explored not only all of the Mediterranean shore at an early date, but they also sailed boldly through the gates of Gibraltar, and “beyond the world” where they found Britain. They were the first navigators that sailed by night and it is said they discovered the north star. Therefore it is not surprising that water “mem” (maim) is the source of M and that fish, “nun” (noon) the source of N. The letter M has changed but little in form, it is the Greek letter “Mu” and the Roman M (em). The head of the fish, from which the letter N is pictured, was simplified even more than the head of the ox, in A. It no doubt represents the fisherman’s viewpoint—not a swimming fish but a suspended one. The Greeks reversed the stroke and called it “Nu” and the Romans did not change its form but called it N (en).