Gari Ledyard proposes that ㄴ (n) was derived from ㄷ (d) by removing its top stroke. The traditional account* holds that its form is that of the outline of the tongue in contact with the hard palate (presumably in profile), 舌附上腭之形, and Ledyard feels this consideration may have determined the final forms of ㄷ and ㄴ.
* Hunmin Jeongeum Haerye "Explanations and Examples of the Proper Sounds for the Instruction of the People" (1446), defining and explaining the script now known as 한글 (Hangeul, “Great script, Korean script”) in South Korea and 조선글 (joseon'geul, “Korean script”) in North Korea.
Usage notes 
In the North Korean order, ㄴ (n) is the second jamo. In the South Korean order, it is the third.
See also 
- Previous jamo: (South Korea) ㄲ (kk), (North Korea) ㄱ (g)
- Next jamo: ㄷ (d)
- Other nasals in Hangeul: ㅁ (m), ㅇ (ng)
- Other coronal consonants in Hangeul: ㄷ (d), ㄹ (r), ㅌ (t), ㄸ (tt)
Derived terms 
- ㄷ (d) (in traditional account)