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The three letters A, V & M also symbolizes the basic causes of creation. A or brahma also symbolizes the semen, U or Vishnu symbolizes the Vagina and the sound of OM is Maheshwar- the combined sound of A, U and M. All the three united from which manifested a golden egg.

http://spermegg.blogspot.com/

Source
http://shivadurga.blogspot.com/