In the present paper a new explanation is suggested for the Egyptian word “3w.t” ‘altar’. The old opinion stating a separate word with the meaning ‘altar’ is rejected. In this paper, the suggestion is put forward that it could be a secondary form of “ḫ3w.t”. It will be argued that the form came into existence by means of the “Lautwandel” between “3” and “ḫ”. Hitherto attested only in the Akkadian language, the “Lautwandel” between “3” and “ḫ” can be pointed out in the Egyptian language for the first time.