EDIT History The Ñ or ñ is a letter of the Latin Alphabet, an N with Tilde. It is used in the Spanish and some other languages (see below). Its Spanish name is »eñe« (say: »anye«). The Ñ is a palatal nasal consonant and in the alphabetical order it is placed between N and O.

The letter evolved out of a medieval abbreviation. In medieval Latin, a double n was represented by a an n with a small n above it that later shrunk to a horizontal line. In the Spanish tongue, the Latin double n had evolved to a palatal nasal sound (e.g. latin »annus« to Spanish »año«), so the phonetic value of the line gradually changed to his sound until it finally became a separate character.
EDIT Languages Basque, Breton, Chamorro, Galician, Guaraní, Catalan, Filipino (Tagalog), Spanish, Sami, Wolof
 
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U+00D1 LATIN CAPITAL LETTER N WITH TILDE
DEUTSCH : ENGLISH