Ñ - NY
Although there is a Spanish letter "N" similar to the English letter "N" there is another letter N with a wave over it (Ñ).
The letter Ñ is pronounced "ny" like the "ny" in canyon.
For example you would pronounce señor (man) as "seh-nyor".
Note 1: The letter Ñ in the alphabet is pronounced "nyeh".
Note 2: In English the wave is called a tilde but in Spanish it's called a virgulilla.
The letter Ñ is pronounced NY
To remember this we use the following mnemonic:
The nut waved (Ñ) from the top of the New York (Ñ=NY) Empire State Building.