The Faeroese language is a dialect of Icelandic and, like Icelandic, employes the letter edh (Ð ð). Unlike Icelandic, however the Faeroese ð has the sound of y (as in "yes") before i, v before u, and is silent in all other cases. 1964, Romanization Guide, United States, Department of State, Office of the Geographer, page 10:
The Romans uses th to write the Greek letter theta. In Old English the sound /th/ was usually spelled with the thorn or edh, very rarely with th. Under the influence of the Norman scribes the runic thorn and edh died away, being replaced in time by the th. 1988, D. W. Cummings, American English Spelling: An Informal Description, page 210: