An Etymological Dictionary of the German Language/Annotated/Spott
Spott, masculine, ‘mockery, banter, scorn, laughing-stock,’ from Middle High German and Old High German spot (genitive spottes), masculine, ‘mockery, scorn, disgrace’; its early occurrence in Old High German shows that it is a genuine High German word. It is remarkable that the Low German dialects have a medial tt in the corresponding words; compare Dutch spot, Old Icelandic spott, neuter, ‘mockery.’ Modern High German and Middle High German spotten, ‘to mock, scoff at,’ Old High German spottôn, equivalent to Dutch spotten and OIc spotta. The cognates seem to imply a Gothic *spuþþôn (for Gothic þþ, equivalent to High German tt, see Schmiede), whose origin cannot be discovered. Latin spûtum is scarcely allied.