The requirement of the µ-τ symmetry in the neutrino sector that yields the maximal atmospheric neutrino mixing is shown to yield either sin θ13 = 0 (referred to as C1)) or sin θ12 = 0 (referred to as C2)), where θ 12(13) stands for the solar (reactor) neutrino mixing angle. We study general properties possessed by approximately µ-τ symmetric textures. It is argued that the tiny µ -τ symmetry breaking generally leads to cos 2θ23 ∼ sin θ13 for C1) and cos 2θ23 ∼ ∆m 2 ⊙ /∆m 2 atm (≡ R) for C2), which indicates that the smallness of cos 2θ23 is a good measure of the µ-τ symmetry breaking, where ∆m 2 atm (∆m 2 ⊙ ) stands for the square mass differences of atmospheric (solar) neutrinos. We further find that the relation R ∼ sin 2 θ13 arises from contributions of O(sin 2 θ13) in the estimation of the neutrino masses ( m1,2,3) for C1), and that possible forms of textures are strongly restricted to realize sin 2 2θ12 = O(1) for C2). To satisfy R ∼ sin 2 θ13 for C1), neutrinos exhibit the inverted mass hierarchy, or the quasi degenerate mass pattern with |m1,2,3| ∼ O( ∆m 2 atm ), and, to realize sin 2 2θ12 = O(1) for C2), there should be an additional small parameter η whose size is comparable to that of the µ-τ symmetry breaking parameter ε, giving tan 2θ12 ∼ ε/η with η ∼ ε to be compatible with the observed large mixing.