P
B’ e P an t-siathamh litir deug den aibidil Laidinneach, agus an ceithreamh litir deug ann an aibidil na Gaidhlig.
Tha seann-ainm aige sa Ghàidhlig – “Beith-bhòg” (B-bhòg).
Thàinig an litir seo gu fadalach gu aibidil na Gàidhlig, à Cuimris. Air sgàth sin, 's e faclan-iasaid a bu mhotha a bhios a' toiseachadh le "p".
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