Nu

Nu (ヌ) is a Shinigami whose body is covered with eyes. Nu is supposedly the second most-powerful Shinigami, with the King of Death's powers eclipsing hers. She is very intelligent and likes the feeling of others' regret, but she dislikes sound.

Nu is pictured on the spine of volume 13.

Obata described Nu as like "a giant rock covered in eyes that sticks out of the ground." Obata said that Shinigami like Nu (Death gods that are not at least roughly humanoid in appearance) exist and are "rare."