The hiragana syllable へ(he). Its equivalent in katakana is ヘ(he). It is the twenty-ninth syllable in the gojūon order; its position is は行え段(ha-gyō e-dan, “row ha, section e”).
In the sense indicating destination, the particles へ(e) and に(ni) are often interchangeable, though there is a slight difference of connotation or emphasis. へ(e) emphasizes the journey to the destination, while に(ni) emphasizes the arrival at the destination.