1. **Problem:** Find the least possible value of $m$ so that the number $81231m37$ is divisible by 9. 2. **Rule:** A number is divisible by 9 if the sum of its digits is divisible by 9. 3. **Sum of digits:** $8 + 1 + 2 + 3 + 1 + m + 3 + 7 = 25 + m$ 4. We want $25 + m$ to be divisible by 9. 5. The multiples of 9 near 25 are 18, 27, 36, ... 6. Since $25 + m \\geq 25$, the smallest multiple of 9 greater than or equal to 25 is 27. 7. Set $25 + m = 27$ which gives $m = 2$. 8. Check: $25 + 2 = 27$, which is divisible by 9. **Final answer:** The least possible value of $m$ is **2**.