Theta different from Ѳ
Forms
In its archaic form, θ was written as a cross within a circle (as in the Etruscan  or ), and later, as a line or point in circle ( or ).
The cursive form ϑ was retained by Unicode as U+03D1 ϑ GREEK THETA SYMBOL, separate from U+03B8 θ GREEK SMALL LETTER THETA. (There is also U+03F4 ϴ GREEK CAPITAL THETA SYMBOL). For the purpose of writing Greek text, the two can be font variants of a single character, but θ and ϑ are also used as distinct symbols in technical and mathematical contexts. Extensive lists of examples follow below at Mathematics and Science. U+03D1 ϑ GREEK THETA SYMBOL (script theta) is also common in biblical and theological usage e.g. πρόϑεσις instead of πρόθεσις (means placing in public or laying out a corpse).Cyrillic
The early Cyrillic letter fita (Ѳ, ѳ) developed from θ. This letter existed in the Russian alphabet until the 1918 Russian orthography reform.International Phonetic Alphabet
In the International Phonetic Alphabet (IPA), [θ] represents the voiceless dental fricative, as in thick or thin. It does not represent the consonant in the, which is the voiced dental fricative. A similar-looking symbol, [ɵ], which is described as a lowercase barred o, indicates in the IPA a close-mid central rounded vowel.