EDIT 23rd letter of the Russian alphabet, corresponds to upper case U+425 (see there for more information)

Transliterates as /h/ (international ISO 9 standard) or as /kh/ (British BSI and American English ALA standards), e.g. Khrushchev

Pronunciation depends on ensuing vowel: followed by /i/, /e/ - [x] breathed (unvoiced) guttural, followed by /a/, /o/, /u/ - [ç] breathed palatal sound

 kerfi  kerfi