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Be (Б б or Ƃ, δ; italics: Б б or Ƃ, δ) is a letter of the Cyrillic script. It commonly represents the voiced bilabial plosive /b/, like the English pronunciation of ⟨b⟩ in "ball". It should not be confused with the Cyrillic letter Ve (В в), which is shaped like Latin capital letter B but represents the voiced labiodental fricative /v/ or the voiced bilabial fricative /β/. The Cyrillic letter Б (Be) is romanized using the Latin letter B.

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