is the second letter of the English alphabet. (See Guide to Pronunciation, §§ 196,220.) It is etymologically related to p , v , f , w and m , letters representing sounds having a close organic affinity to its own sound; as in Eng. bursar and purser; Eng. bear and Lat. pear; Eng. silver and Ger. silber; Lat. cubitum and It. gomito;...
