The letter "ب" is the second letter of the Arabic alphabet. It is pronounced as "baa" and has a sound similar to the English letter "b." In Arabic script, "ب" is written with a small loop at the top and a tail that extends below the line. It can take different forms depending on its position in a word: initial, medial, or final. In terms of numerical value, "ب" represents the number 2 in Arabic numerals. It is commonly used in various words, including بَيت (bayt), which means "house," and بَحر (bahr), meaning "sea." The letter is essential for forming many basic words in the Arabic language.