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Ñ (lower case ñ, Phonetic Alphabet: /ˈeɲe/ "énye") is a letter of the modern Latin alphabet, formed by placing a "virgulilla" on top of an N. It became part of the Spanish alphabet in the eighteenth century, when it was first formally defined, but it is also used in other languages such as: Galician, Asturian, Basque, the Aragonese Grafía de Uesca, Chavacano, Filipino, Chamorro, Guarani, Quechua, Mapudungun, Mandinka, and Tetum alphabets, as well as in Latin transliteration of and Sanskrit, where it represents [ɲ]. It represents [ŋ] in Crimean Tatar. In Breton and in Rohingya, it denotes nasalization of the preceding vowel.

Unlike many other alphabets that use diacritic marks (such as ü in Spanish, Galician, Asturian, and Leonese ), Ñ is considered a letter in its own right in these languages (except Breton), with its own name (in Spanish: ) and its own place in the alphabet (after N). From this point of view, its alphabetical independence is similar to the English W (which historically came from a doubled V, just as Ñ came from a doubled N).

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