Ń is a letter formed by putting an acute accent over the letter N. In the Belarusian Łacinka alphabet; the alphabets of Polish, Kashubian, Wymysorys and the Sorbian languages; and the romanization of Khmer, it represents /ɲ/, which is the same as Czech and Slovak ň, Serbo-Croatian and Albanian nj, Spanish and Galician ñ, Italian and French gn, Hungarian and Catalan ny, and Portuguese nh. Wikipedia