Owls are associated with death in Egypt. Specifically, ancient Egyptians believed that owls protected spirits as they passed from one world to another. Although some see this relationship as negative, the ancient Egyptians honored the owl.
Owls have symbolic meanings related to death in many other cultures as well. The fact that the owl is a nocturnal creature and that it can turn its head completely around contributes to its lore. In ancient Egyptian hieroglyphics, the owl represents the sound of the letter M. Owls hold an unusual place in ancient Egyptian art. Unlike other animals, owls were shown facing frontward instead of in profile.