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Kha, Khe, Xe or Ha (Х х; italics: Х х) is a letter of the Cyrillic script. It looks the same as the Latin letter X (X x X x), in both uppercase and lowercase, both roman and italic forms, and was derived from the Greek letter Chi, which also bears a resemblance to both the Latin X and Kha.[1]
It commonly represents the voiceless velar fricative /x/, similar to how some Scottish speakers pronounce the ⟨ch⟩ in “loch”, but has different pronunciations in different languages.
Kha is romanised as ⟨kh⟩ for Russian, Ukrainian, Mongolian, and Tajik, and as ⟨ch⟩ for Belarusian and Polish, while being romanised as ⟨h⟩ for Serbo-Croatian, Bulgarian, Macedonian, and Kazakh. It is also romanised as ⟨j⟩ for Spanish.