Madam or ma'am is a title for a woman. It is derived from the French madame, the equivalent of Mrs. or Ms., and literally signifying "my lady." The plural of madam in this sense is mesdames. The French madame is in turn derived from the ancient Latin mea domina meaning honored mistress of the home (domus) Caesar And Christ, Will Durrent, Simon and Schuster, New York, 1944 Use as a form of address Madam is used in direct address, without the woman's name, for example when addressed by a stranger: May I help you, madam? In the United States, "Ma'am" is usually used. The male equivalent is sir. Formal address and protocol In English-speaking countries, the wife of a foreign dignitary is called Madame (note final 'e') in direct address and formal correspondence, rather than the equivalent word in the person's native language (Señora, Frau etc.).After addressing her as "Your Majesty," it is proper to address The Queen of the United Kingdom as "Ma'am" for the remainder of the convers

Source: http://en.wikipedia.org/wiki/Madam
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