The cuneiform sign ib, (or ip) is a common-use sign in the Epic of Gilgamesh, the Amarna letters, and other cuneiform texts. Its common usage is syllabic for ib (or ip), or alphabetic for i or b/p; the "i" is also exchanged for "e" when spelling specific words in the Akkadian language. Cuneiform ib also can be found as sumerogram URTA, (a capital letter (majuscule)), and for example it is used in the Epic of Gilgamesh for the god's name: Ninurta, spelled DNIN.URTA.[1]