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Madam
Madam , or, as French, madame or mə-dam',〔http://www.oxforddictionaries.com/definition/english/Madame〕 is a polite form of address for women, often contracted to ma'am . The abbreviation is "Mme" and the plural is ''mesdames'' (abbreviated Mmes). The term was borrowed from the French ''madame'' ((:maˈdam)), which means "my lady".
==Use as a form of address==
In speaking, ''Madam'' is used in direct address when the lady's name is not known; for example: ''May I help you, madam?'' In the United States, "ma'am" is usually used, except in regions such as New England where particular ties to England still exist. Even then, "madam" tends to only be used when addressing the elderly, with "ma'am" being used for a younger woman. The male equivalent is "sir".
When addressing a letter to the holder of a particular position without knowing the name or gender of the addressee, it is common to write "''Dear Sir or Madam,''". When writing to a newspaper editor, the correct English usage is to omit the "Dear" and commence simply "Sir," or "Madam," etc.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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