The rune  is called Thurs (Old Norse Þurs "giant", from a reconstructed Common Germanic ) in the Icelandic and Norwegian rune poems. In the Anglo-Saxon rune poem it is called thorn, whence the name of the letter þ derived. It is transliterated as þ, and has the sound value of a voiceless dental fricative (the English sound of th as in thing).

The rune  is called Thurs (Old Norse Þurs "giant", from a reconstructed Common Germanic ) in the Icelandic and Norwegian rune poems. In the Anglo-Saxon rune poem it is called thorn, whence the name of the letter þ derived. It is transliterated as þ, and has the sound value of a voiceless dental fricative (the English sound of th as in thing).