MÁ
Cuneiform sign
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The cuneiform sign MÁ denotes a ship or boat. It is used in Sumerian and as a Sumerogram for the Akkadian word eleppu (also 'ship'/'boat').[1] MÁ is usually preceded by the determinative for items made of wood, namely
GIŠ: GIŠ.MÁ, or GIŠ.MÁ, ![]()
.

Examples
The Epic of Gilgamesh lists sixteen wood-related words written with the GIŠ determinative, among them GIŠ.MÁ/eleppu.[2] The epic also uses the 'ship'/'boat' Sumerogram in Tablet XI (the Gilgamesh flood myth), and elsewhere when Gilgamesh is taken by boat.
Some of the Amarna letters using the Sumerogram are EA 86, EA 153,[3] EA 149, EA 245,[4] and EA 364.[5]