The letterב represents what are now the phonemes/b/ and/v/. In Modern Israeli Hebrew, these phonemes are pronounced[b] and[v], respectively (like the ⟨b⟩ and ⟨v⟩ in Englishbet andvet). At some point in the past, these phonemes are commonly believed to have been a single phoneme/b/, with allophones[b] and perhaps[v] or[β] (where[β] is the voiced bilabial fricative, intermediate between the voiced bilabial plosive[b] and the voiced labiodental fricative[v]). The[b] allophone was found word-initially, after consonants, and when geminated. In Modern Israeli Hebrew, however, the phoneme/b/ can also occur in other contexts, especially in loanwords.
In writing with nikud (vowel markings and related diacritics), the letterב takes adagesh (בּ) when representing/b/.
For information aboutב as a preposition meaning roughly "in" or "with", seeב־(b'-).
