The Polish Alphabet is based on Latin letters but includes certain letters with diacritics: the kreska or acute accent (ć, ń, ó, ś, ź); the overdot or kropka (ż); the tail or ogonek (ą, ę); and the stroke (ł). The letters q, v and x, which are used only in foreign words, are frequently not considered part of the Polish alphabet. It has 32 letters: 9 vowels and 23 consonant.