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"Sir" is a form of "sir", a noun which is often translated as "el señor". "Ma'am" is a noun which is often translated as "la señora". Learn more about the difference between "sir" and "ma'am" below.
sir()
A noun is a word referring to a person, animal, place, thing, feeling, or idea (e.g., man, dog, house).
ma'am()
A noun is a word referring to a person, animal, place, thing, feeling, or idea (e.g., man, dog, house).