Nh is a digraph of the Latin alphabet, a combination of N and H. Together with ilh and the interpunct, it is a typical feature of Occitan, a language illustrated by medieval troubadours. It is the same sound as the spanish Ñ.
In Vietnamese, nh represents a palatal [ɲ] word-initially. It was formerly considered a distinct letter, but is no longer. When this digraph occurs word-finally, its phonetic value varies between dialects:
In the Cuoq Orthography in Algonquin, and in the Fiero Orthography in Ojibwe and Odaawaa, it indicates the vowel preceding it is nasalized. While in the Cuoq orthograph it is ⟨nh⟩ in all positions, in the Fiero orthography it is a final form; its non-final form is written as ⟨ny⟩.
For n·h, see Interpunct § Occitan.
In Portuguese, nh represents a palatal [ɲ]. Due to allophony, it may represent the nasal palatal approximant [ȷ̃] in most Brazilian, Santomean and Angolan dialects. It is not considered a distinct letter. Portuguese borrowed this digraph from Occitan.
In Galician, there are two diverging norms which give nh differing values.
In neither norm is nh considered a distinct letter.