Ñ is a Latin script letter used in some languages. The squiggle on the top is called a tilde. It is used, for example, in Spanish, Crimean Tatar, and Nauruan.
Spanish
In Spanish, Ñ represents the IPA sound /ɲ/, the voiced palatal nasal. This approximately sounds like ny, some examples of usage are piñata (sounds like pinyata), jalapeño (sounds like alapenyo), and español (sounds like espanyol).
Crimean Tatar
In Crimean Tatar, it represents the IPA sound /ŋ/, which approximately sounds like "ng". This usage is also used in Nauruan.
Nauruan
In Nauruan, it represents the IPA sound /ŋ/, which approximately sounds like "ng". This usage is also used in Crimean Tatar.