dear sir or madam
Synonym discussion
Sense: idiom/1
These three salutations all open formal correspondence when the recipient's identity is unclear. 'Dear Sir or Madam' is the modern standard — it is gender-balanced, polite, and appropriate for job applications, formal complaints, or any letter addressed to an unknown person. 'To Whom It May Concern' is more impersonal and is best reserved for reference letters, certificates, or general statements that are not directed to a specific individual or department. 'Dear Sirs' is traditional but now widely considered outdated because it assumes the recipient is male; most organisations no longer recommend it. Example: write 'Dear Sir or Madam' for a job application; use 'To Whom It May Concern' for a letter of recommendation the candidate will use broadly.
Etymology
The phrase 'Dear Sir or Madam' follows the English letter-writing convention that emerged in the 18th and 19th centuries, when formal correspondence began with 'Dear' (expressing respect, not personal affection) followed by the recipient's title. 'Sir' comes from Old French 'sire' (lord, master), and 'madam' from Old French 'ma dame' (my lady). By the Victorian era, the formula 'Dear Sir' for men and 'Dear Madam' for women was standard, and the combined 'Dear Sir or Madam' became the default when the writer did not know the recipient's gender — a practice still taught in business writing today.