The letter "ê" is a character used in several languages, including French and Vietnamese. It is an "e" with a circumflex accent, which can change the pronunciation and meaning of words. In French, for example, "forêt" means "forest," while "foret" without the accent does not exist. In Vietnamese, "ê" represents a specific vowel sound that is distinct from other "e" sounds. It is important for proper pronunciation and meaning in the language. The circumflex accent can also indicate a historical change in the spelling of words, reflecting their evolution over time.