Mim is the thirteenth letter of the Samaritan alphabet and carries the numeral value forty. It writes a plain m. The name is the inherited Northwest Semitic one behind Hebrew mem, and the gloss usually attached to it, water, is a reconstruction from the word rather than a meaning anybody using the script wrote down.
The letter is a workhorse of the grammar. It is the preposition meaning from, whether written as a separate word or attached to the front of one. It forms the participle of a large class of verbs. It supplies the masculine plural ending, so it closes a great many nouns, and it opens a productive pattern of nouns that name a place or an instrument. Between them these jobs put mim into more words than most letters reach.
In the square Hebrew script this is one of the five letters with a separate final form, a closed square shape used at the end of a word. Samaritan writes one shape everywhere, so a Samaritan word ending in m looks the same at the end as it would in the middle.
Greek took the sign as mu, and Latin as M, both keeping the sound and roughly the position. The character is encoded at U+080C.
The shape has an unusually visible history. In the earliest Semitic writing this sign was drawn as a zigzag, and it is that zigzag the traditional gloss of water is read out of. Greek mu kept the zigzag plainly and the Latin M keeps it plainer still, so in this one case the European letters preserve the ancient outline more legibly than either Semitic script that descends from it directly. That is a corrective to the assumption that the oldest surviving script must look most like the original: a letter can drift in shape while the tradition carrying it does not break.