Nu



Nu (ヌ) is a Shinigami whose body is covered from head to toe 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.

You can see Nu in 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 exist and are "rare."