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or Kh or Xe (?, transliterated as ? (DIN-31635), ? (Hans Wehr), kh (ALA-LC) or ? (ISO 233)), is one of the six letters the Arabic alphabet added to the twenty-two inherited from the Phoenician alphabet (the others being ', l, d, ', ?ayn). It is based on the ?. It represents the sound or in Modern Standard Arabic. The pronunciation of ? is very similar to German, Irish, and Polish unpalatalised "ch", Russian ? (Cyrillic Kha), and Spanish "j". In name and shape, it is a variant of . South Semitic also kept the phoneme separate, and it appears as South Arabian , Ge'ez ?arm ?. Its numerical value is 600 (see Abjad numerals).
When representing this sound in transliteration of Arabic into Hebrew, it is written as .
The most common transliteration in English is "kh", e.g. Khartoum (? al-Kharm), Sheikh ().
is written is several ways depending in its position in the word:
|Position in word:||Isolated||Final||Medial||Initial|
|Unicode name||ARABIC LETTER KHAH|
|UTF-8||216 174||D8 AE|
|Numeric character reference||خ