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A letter (capitalÐ, smallð) introduced into Old English to represent its dentalfricative, then not distinguished from the letter thorn, no longer used in English but still in modern use in Icelandic, the IPA and other phonetic alphabets to represent the voiceddentalfricative "th" sound as in the English word then. The letter is also used in Faroese, but is generally silent in that language.
1985, Robert Burchfield, The English Language, Oxford: Oxford University Press, page 175:
In Old English manuscripts thorn and eth did not have different phonetic values but were used positionally[.]