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.

Fan thinks that Nu drops her eyeballs to Earth and landed on Beyond Birthday, and that she killed him when he was arreseted think she was bored.

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.