The cuneiform sign ba, is a common-use sign of the Amarna letters, the Epic of Gilgamesh, and other cuneiform texts (for example Hittite texts).
Linguistically, it has the alphabetical usage in texts for b, a, or syllabically for ba, and also a replacement for "b", by "p". The a is replaceable in word formation by any of the 4 vowels: a, e, i, or u.
The ba sign usage in the Epic of Gilgamesh is as follows: ba-(282 times); BA-(7).[1]