Nu

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

In the manga, Nu is pictured on the spine of How to Read 13. In the anime, she appears briefly at the beginning of the second title sequence.

One fan theory is that Nu dropped some of her eyeballs to Earth, which landed on Beyond Birthday and caused him to be born with Shinigami Eyes. According to this theory, Nu killed him when he was arrested because she had become bored with him.

Takeshi 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."

It is curious to know how Nu writes names in her death note when she appears to have no hands. According to Death Note: How To Read 13, all Shinigami must have hands in order to be able to write names down, so Nu must have hands somewhere. They may be possibly concealed inside her body somehow.