What will be my sister's son to me? My nephew or something else?
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He is your nephew, you are his Aunt.
Your sister's son will be your nephew. As his aunt or aunty, you should introduce him as your nephew, instead as your sister's son. If it was your sister's daughter, then you would refer to the child as your niece. Nephew is what you call your sibling's son and niece is what you call your sibling's daughter.
The male offspring of any one of your siblings will be called your nephew. The female offspring of any one of your siblings will be called your niece. You will be called their aunt, regardless of their gender.
In addition to a nephew being the offspring of a sibling, we also refer to male offspring of a spouse's siblings this way. My husband's sister's son is my nephew, too. For a niece, it is the same. The female offspring of my spouse's sibling is my niece.
A great-niece or great-nephew is one generation down, so your nephew's children are your great-nephews or great-nieces. You are referred to as a great-aunt.
The degrees of relationship in a family can be important for the purpose of inheritance and other for other reasons. We call these relationships degrees of consanguinity.
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