Cunt

S. A. M. - Shitty Ass Man
This abbreviation can be pronounced as "Sam". It is the epitome of cunt as well as jackass. This can also be referred to as a world class pussy. Not as in genitals but as in a stupid fucking person with no brain of his/her own.

"You want to say "cunt" but not get into trouble for it?" : Bryan
"Sure, how do I do that?": Daniel
"Use the word "SAM" instead": Bryan