Oe with diaeresis (ê ë; italics: <span style="font-family: times, Times New Roman, serif; font-size: larger">ê ë</span>) is a letter of the Cyrillic script, used in the Even, Khanty and Northwestern Mari languages.
In the Even language, this letter represents the close-mid front rounded vowel or the near-close near-front rounded vowel .
In the Khanty language, this letter represents the close-mid central rounded vowel or the open-mid central rounded vowel .