つ, in hiragana, or ツ in katakana, and the variant form ㋡, is one of the Japanese kana (characters), each of which represents one mora. Both are phonemically /tu͍/ although for phonological reasons, the actual pronunciation is [t͡su͍].The dakuten forms づ, ヅ, pronounced the same as the dakuten forms of the su kana in most dialects (see yotsugana), are uncommon. They are primarily used for indicating a voiced consonant in the middle of a compound word (see rendaku), and they can never begin a word. In the Ainu language, it can be written with a handakuten (which can be entered into a computer as either one character (ツ゚) or two combined characters (ツ゜)) to represent the sound [tu͍], which is interchangeable with the katakana ト゚. The katakana form is becoming increasingly popular as an emoticon in the Western world due to its resemblance to a smiling face.
Source : wikipedia (Tsu)Voir aussi : ツ ㋡ ヅ ^^ ^^' 웃 ಠ_ಠ
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