The letter "é" is a vowel commonly used in several languages, including French, Spanish, and Portuguese. It is pronounced as a close-mid front unrounded vowel, similar to the "ay" in "say." In French, "é" often indicates a specific pronunciation and can change the meaning of words, such as "été" (summer) versus "et" (and). In French orthography, "é" is formed with an acute accent (accent aigu) over the letter "e." This accent not only affects pronunciation but also helps distinguish between words that would otherwise be spelled the same. For example, "dé" (die) and "de" (of) have different meanings due to the accent.