The document introduces the third letter (Taa) in the Arabic alphabet. Taa is written with two dots above it and connects to both sides in words. It has three forms: isolated, at the beginning of a word, and in the middle/end of a word. Taa is pronounced with a whisper sound from the tip of the tongue touching the gum line. It has characteristics of weakness, strength, lowering the tongue, separation from the roof of the mouth, and stable articulation. Examples are given of words containing Taa and common pronunciation mistakes provided.