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The term "Sir" can be used generically when addressing any male person in a polite manner.

Similarly "Madam" can be used to address a female person. However, with women the term "Miss" can also be used for an unmarried younger female. It is sometimes difficult (as compared to "Sir") to know which address to use. Sometimes "Miss" is flattering. If in doubt "Madam" will do.

If you happen to be in the Armed Forces, obviously the title Sir and Madam (sometimes shortened to "Ma'am") must be used when addressing a senior commissioned officer and this will be taught to you during training.

The other use is when a person is knighted - at which point they become "Sir -...." . However for a female the equivalent here is "Dame -....".

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