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B, or b, is the second letter of the Latin-script alphabet. Its name in English is bee (pronounced /ˈbiː/), plural bees. It represents the voiced bilabial stop in many languages, including English. In some other languages, it is used to represent other bilabial consonants.

In English, ⟨b⟩ denotes the voiced bilabial stop /b/, as in bib. In English, it is sometimes silent. This occurs particularly in words ending in ⟨mb⟩, such as lamb and bomb, some of which originally had a /b/ sound, while some had the letter ⟨b⟩ added by analogy (see Phonological history of English consonant clusters). The ⟨b⟩ in debt, doubt, subtle, and related words was added in the 16th century as an etymological spelling, intended to make the words more like their Latin originals (debitum, dubito, subtilis).

As /b/ is one of the sounds subject to Grimm's Law, words which have ⟨b⟩ in English and other Germanic languages may find their cognates in other Indo-European languages appearing with ⟨bh⟩, ⟨p⟩, ⟨f⟩ or ⟨φ⟩ instead. For example, compare the various cognates of the word brother. It is the seventh least frequently used letter in the English language (after V, K, J, X, Q, and Z), with a frequency of about 1.5% in words.

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