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. ferre; eng. silver and ger.  silber; lat. cubitum and it. gomito; eng. seven, anglo-saxon seofon, ger. sieben, lat. septem, gr."epta`, sanskrit saptan. the form of letter b is roman, from greek b (beta), of semitic origin. the small b was formed by gradual change from the capital b.