The letter "ł" is a character used in the Polish alphabet. It is pronounced like the English "w" in "water." This letter is distinct from the regular "l" and plays an important role in differentiating words in the Polish language. In addition to Polish, "ł" can also appear in other languages and contexts, often representing similar sounds. It is a part of the Latin script and is sometimes used in phonetic transcriptions to indicate specific pronunciations. Understanding "ł" is essential for anyone studying Polish language or Slavic linguistics.