Water – l'eau
(Pronounced like the English word "Owe")
She thought the glass of water was free – but then she realised she would owe (eau) the restaurant for it.
Eau is masculine, and because it begins with a vowel, the form of “the” that goes before it is l’ – so it’s l’eau. Imagine our early learner learning to swim in the water– with an “L” on his swimming trunks. (Remember, if it starts with a, e, i, o, u then just an L will do).