Note: The base *deu̯k- is best attested as a primary verb stem with the meanings "lead, bring" and "pull (a conveyance)" in the western Indo-European group Celtic, Germanic, and Italic. Other semantically and/or morphologically more distant connections (in Albanian, Greek, and Tocharian) are pointed out in H. Rix, et al., Lexikon der indogermanischen Verben, 2. Auflage, Wiesbaden, 2001.

Note: The Middle English word has been associated with Old English tow-, which appears as the initial element of a series of compounds: towcræft "spinning," towhūs "building or room for spinning," towlic "used for spinning," towtōl "spinning implement." Whatever the likelihood of this element as its source, Middle English tow(e) is matched exactly in form by Middle Dutch touwe, tou "coarse flax, rope," and Middle Low German tow, towe "rope." While the Oxford English Dictionary, first edition, is noncommital on its origin, the editors of the Oxford Dictionary of English Etymology state unreservedly that tow(e) is borrowed from Middle Low German touw [sic]. Cognate with the Middle Low German and Middle Dutch words are Old Frisian tauwe, towe "rope," Old Saxon tou "flax fiber," and Old Icelandic tó "tuft of wool." These appear to go back to Germanic tauwa-, which would yield unattested Old English *tēaw-, not tow-. G. Kroonen (Etymological Dictionary of Proto-Germanic, Brill, 2013) links the Germanic etymon with Indo-European *deh₁- "tie, bind" (see diadem), but this would appear unlikely if "flax fiber" was the original meaning and "rope" secondary. Older hypotheses connect it with Germanic *taujan- "to do, make" (see taw entry 1).