Heng is a letter of the Latin alphabet, derived from h combined with something similar to eng.
It was used word-finally in early transcriptions of Mayan languages, where it may have represented a uvular fricative.
It is sometimes used to write Judeo-Tat.
It has been occasionally used by phonologists to represent a hypothetical phoneme in English, which includes both [h] and [ŋ] as its allophones. Normally /h/ and /ŋ/ are considered separate phonemes in English.
Both U+A726 Ꜧ latin capital letter heng (HTML: Ꜧ) and U+A727 ꜧ latin small letter heng (HTML: ꜧ) are encoded in Unicode block Latin Extended-D.
A variant form, U+0267 ɧ latin small letter heng with hook (HTML: ɧ), is encoded as part of the IPA Extensions block. It is used to represent the voiceless palatal-velar fricative in the International Phonetic Alphabet.