Latin yeru[1][2] or I with bowl[3][dubious – discuss] (majuscule: Ь, minuscule: ь)[note 1] is an additional letter of the Latin alphabet based on the Cyrillic soft sign.

The letter was designed specifically to represent the non-front close vowel sounds [ɨ] and [ɯ].

The letter was originally included in the Yañalif, and later also in the alphabets of the Kurdish, Abaza, Sami, Ingrian, Kalmyk, Komi, Tsakhur, Azerbaijani and Bashkir languages, as well as in the draft reform of the Udmurt alphabet.

In Kalmyk, however, it represented palatalisation of the preceding consonant, thus corresponding to the Cyrillic homoglyph ⟨Ь ь⟩.

In languages and alphabets that used this letter, the lowercase form of B was a small capital ⟨ʙ⟩ so that there would be no confusion between ⟨b⟩ and ⟨ь⟩.