Arabic and Ugaritic languages both belong to one linguistic origin, and are connected with similar relations that came to both from the Proto Semitic. The linguistic materials are precisely read from the Ugarit texts in order to extract all joint or non-joint features. The comparisons and their counters in Arabic languages will be in the light of the other Semitic languages such as Phoenician-Canaanite, Hebrew, Syriac, and Akkadian languages. And since the letter “M” is a linguistic sound, which plays in other languages ( rather than Arabic) the role that letter “N” plays grammatically in Arabic language like dual ,normal, phonetic alterations, and in structuring verbs, names, articles and pronouns. Such comparative linguistic study between the two languages is indicative dictionaric and phonetic comparisons, Moreover, it is a continuation of the old origins of phonetic structures of pronunciation in Arabic Language, a rejection of the indicative alternations and an extraction of the phonetic laws that control the linguistic materials which are under those linguistic comparisons.