The spelling of /p/ is always either <p> or <pp>. The /m/ sound is spelled <m>, <mm> or <mb> in a few words such as comb. The homograph poll shows up in minimal pairs with mole and moll.
Although both sounds are bilabials, the contrast between a voiceless plosive and a voiced nasal continuant is large enough to remove any problems for learners.
The only pairs involving any taboo words are crap/cram and piss/miss and their inflections.
A theme which recurs is the father/mother contrast which comes up in grandpa/grandma, pa/ma, patron/matron, patriarch/matriarch, patricide/matricide and patrimony/matrimony. Other interesting pairs include:
deepen demon
palace malice
partial marshal
pedal meddle
pillion million
pimento memento
Spartan smarten
The mean density value is 4.3%. The list makes 322 semantic distinctions, a loading of 50%.
ape aim aping aiming appear ameer appears ameers append amend appended amended appending amending appends amends beep beam cap cam cape came capon caiman capons caimans carp calm carping calming clap clam clapped clammed clapping clamming claps clams clapper clamour clappers clamours cope comb coped combed copes combs coping combing coping coaming copings coamings copper comma coppers commas Corp corm crap cram crapped crammed crapping cramming craps crams creep cream creeping creaming creeps creams creepy creamy creepier creamier creepiest creamiest cup come cupping coming cups comes cuppa comer cuppas comers deep deem deepen demon deepens demons deepest demist depot demo depots demos dip dim dipped dimmed dipper dimmer dipping dimming dips dims dope dome gape game gaping gaming gapes games grandpa grandma grandpas grandmas grip grim group groom grouped groomed grouping grooming groups grooms gyp gym hap ham happing hamming harp harm harped harmed harping harming harps harms help helm helps helms hep hem hip him hip hymn hoop whom hope home hoped homed hopes homes hoping homing lap lam lapped lambed lapping lamming laps lams lap lamb lapped lambed lapping lambing laps lambs lip limb lips limbs lip limn lips limns loop loom looping looming lope loam map ma'am nape name nope gnome outpost outmost P me P mi pa ma pa mar pace mace paces maces pack mac packs macs packs max pad mad Paddy Maddy pah ma pah mar paid made paid maid pail mail pails mails pail male pails males pain main pains mains pain mane pains manes pair mare pairs mares pair mayor pairs mayors palace malice pale mail paled mailed pales mails paling mailing pale male pales males palette mallet palettes mallets pall maul palled mauled palling mauling palls mauls pallet mallet pallets mallets palter Malta Pam ma'am pan man panned manned panning manning pans mans pane main panes mains pane mane panes manes panhandle manhandle panhandled manhandled panhandles manhandles panhandling manhandling pannikin manikin pannikins manikins pap map pap Pam papa mama papas mamas papal maple par ma par mar pars mars parch march parched marched parches marches parching marching pare mare pares mares pare mayor pares mayors park mark parked marked parking marking parks marks park marque parks marques parka marker parkas markers parker marker parkers markers parley Mali parr ma parr mar parrs mars parry marry parried married parries marries parrying marrying parrs Mars parse mars part mart parts marts partial marshal partial martial partially martially passed mast passive massive passively massively passiveness massiveness past mast pasts masts pastor master pastors masters pat mat patted matted patting matting pats mats pat matt patch match patched matched patches matches patching matching pate mate pates mates paternal maternal paternally maternally paternity maternity patriarch matriarch patriarchal matriarchal patriarchies matriarchies patriarchs matriarchs patriarchy matriarchy patricide matricide patricides matricides patrimony matrimony patrimonial matrimonial patron matron patrons matrons patter matter pattered mattered pattering mattering patters matters Paul maul pause maws paw maw paws maws paw more pawed Maud pawl maul pawls mauls pawn morn pawns morns pawn mourn pawned mourned pawning mourning pawns mourns pax macs pax max pay may payday mayday paydays maydays pays maize pays Mays pays maze pea me pea mi peak meek peal meal peals meals pear mare pears mares pear mayor pears mayors peat meat peat meet peat mete peaty meaty peatier meatier peatiest meatiest peatier meteor pecker Mecca pedal medal pedals medals pedal meddle pedalled meddled pedals meddles peddle medal peddles medals peddle meddle peddled meddled peddling meddling peddles meddles peddler meddler peddlers meddlers peddler medlar peddlers medlars pedlar meddler pedlars meddlers pedlar medlar pedlars medlars pee me pee mi peed mead peed meed peek meek peel meal peels meals peer mere peers meres peg Meg peke meek pelt melt pelted melted pelting melting pelts melts pen men pending mending penned mend penny many pension mention pensioned mentioned pensioning mentioning pensions mentions per myrrh Percy mercy perjure merger perjures mergers perk murk perky murky perkier murkier perkiest murkiest perkily murkily perry merry Perth mirth pest messed pet met petal metal petaled metalled petals metals petal mettle Pete meat Pete meet Pete mete peter meter peters meters peter metre peters metres pets Metz pew mew pews mews pews muse pi my pica mica pick Mick pickle mickle picks mix piddle middle piddles middles piddling middling pie my pier mere piers meres pike mike pikes mikes pile mile piles miles piled mild pilfered Milford pill mill pills mills pillar miller pillars millers pillion million pillions millions pimento memento pimentos mementoes pincer mincer pincers mincers pine mine pined mined pines mines pining mining pined mind pinion minion pinions minions pink mink pinks minks pinks minx pique meek piss miss pissed missed pisses misses pissing missing pissed mist pisses missis pit mitt pits mitts pith myth pixies mixes pock mock pocked mocked pocks mocks pod Mod pods Mods poke moke pokes mokes polar molar pole mole poles moles poll mole polls moles poll moll polls molls polled mould Polly Molly pone moan pones moans pone mown pooh moo poor moor pop pom pop mop popped mopped popping mopping pops mops Pope mope Popes mopes poppy pommy poppies pommies pore maw pores maws pored Maud pore more porn morn porn mourn portal mortal portals mortals porter mortar porters mortars pose mows poses moseys posies moseys posse mossy posses mosses post most posy mosey potion motion potions motions pound mound pounds mounds pour maw pours maws pour more poured Maud pox mocks prop prom puck muck pucks mucks puddle muddle puddled muddled puddles muddles puddling muddling puff muff puffed muffed puffing muffing puffs muffs puffin muffin puffins muffins pug mug pugs mugs pule mule pules mules pumps mumps punch munch punched munched punches munches punching munching Punic Munich punk monk punks monks punster Munster pupa puma pupas pumas purdah murder purge merge purged merged purges merges purging merging purr myrrh purser mercer pursers mercers purses mercies pus muss putt mutt putts mutts putter mutter puttered muttered puttering muttering putters mutters puzzle muzzle puzzled muzzled puzzles muzzles puzzling muzzling Pyle mile pyorrhoea mirier pyre mire pyres mires pyx mix pyxes mixes rap ram rapped rammed rapping ramming raps rams reap ream reaps reams repined remind rip rim ripped rimmed ripping rimming rips rims ripe rhyme ripe rime rope Rome rope roam roping roaming sap Sam sappy Sammy scrap scram scrapped scrammed scrapping scramming scraps scrams seep seam seeped seamed seeping seaming seeps seams seep seem seeped seemed seeping seeming seeps seems sepia seamier shape shame shaped shamed shaping shaming shapes shames shapeless shameless shapelessly shamelessly shapelessness shamelessness shipper shimmer shippers shimmers skip skim skipped skimmed skipping skimming skips skims skipper skimmer skippers skimmers slap slam slapped slammed slapping slamming slaps slams slip slim slipped slimmed slipping slimming slips slims slipper slimmer Spartan smarten Spartans smartens spattering smattering spear smear speared smeared spearing smearing spears smears spell smell spelled smelled spelling smelling spells smells spelt smelt spite smite spites smites spiting smiting spoke smoke spokes smokes steep steam steeped steamed steeping steaming steeps steams steeper steamer step stem stepped stemmed stepping stemming steps stems steppe stem steppes stems stipulate stimulate stipulates stimulates stipulated stimulated stipulating stimulating stipulation stimulation stipulations stimulations sup some sup sum supping summing sups sums supper summer suppers summers tape tame taped tamed taping taming tapes tames tape Thame taper tamer tapers 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John Higgins, Shaftesbury, January 2010.