U with diaeresis (ð ñ; italics: <span style="font-family: times, Times New Roman, serif; font-size: larger">ð ñ</span>) is a letter of the Cyrillic script, derived from the Cyrillic letter U (ã à<span style="font-family: times, Times New Roman, serif; font-size: larger">ã ÃÂ</span>).
U with diaeresis is used in the alphabets of the Altai, Khakas, Khanty, Mari and Shor languages, where it represents the close front rounded vowel , the pronunciation of the Latin letter U with umlaut (àü) in German. It is also used in the Komi-Yodzyak language.
The Cyrillic U with diaeresis was formally used in the Rusyn language and used in the Cyrillization of Albanian.
It is also used in the Russian language in loanwords.