The letter "î" is a character used in several languages, including French and Romanian. It is formed by adding a circumflex accent (^) over the letter "i." This accent can change the pronunciation and meaning of words, making it an important part of spelling in these languages. In French, "î" often indicates a historical change in pronunciation or distinguishes between homographs. For example, the word "mûr" (ripe) has a different meaning than "mur" (wall). In Romanian, "î" represents a specific vowel sound, contributing to the language's unique phonetic structure.