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The ū in Latin fūmus and spūma have different sources. The ū in spūma is from the Proto-Italic diphthong *oi̯. The Proto-Indo-European root would have had an *e or *o vowel followed by a laryngeal and then *y~*i (Michel de Vaan gives the PIE reconstructed form as *(s)poHi-nh2- or *(s)peh3i-nh2-).

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