The letter "B with Circumflex" (B̂) is a modified version of the letter "B" that features a circumflex accent (ˆ) placed above it. This diacritical mark is used in various languages to indicate a change in pronunciation or to distinguish between similar words. The circumflex can affect the vowel sounds in some languages, but its use with "B" is less common. In linguistic contexts, the circumflex accent is often found in languages such as French, Portuguese, and Romanian. While "B with Circumflex" is not widely used, it may appear in specific phonetic transcriptions or specialized linguistic studies to represent particular sounds or pronunciations.