L

Time periodc. 700 BCE to presentDescendantsSistersOtherAssociated graphsl(x), lj, ll, lyWriting directionLeft-to-rightThis article contains phonetic transcriptions in the International Phonetic Alphabet (IPA). For an introductory guide on IPA symbols, see . For the distinction between [ ], / / and ⟨⟩, see IPA § Brackets and transcription delimiters.

L (minuscule: l) is the twelfth letter of the Latin alphabet, used in the modern English alphabet, the alphabets of other Western European languages and others worldwide. Its name in English is el (pronounced ), plural els.