En teoría de la escritura, un grafema es una unidad de «mínima e indivisible» de la escritura usada para una lengua natural. En el alfabeto latino, los grafemas se corresponden con las letras y las marcas diacríticas. En escrituras que guardan una relación poco estrecha con la fonología, como es el caso de la escritura china, existe un número elevado de grafemas que además no son interpretables siempre como sonidos.

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In linguistics, a grapheme is the smallest unit of a writing system of any given language. An individual grapheme may or may not carry meaning by itself, and may or may not correspond to a single phoneme of the spoken language. Graphemes include alphabetic letters, typographic ligatures, Chinese characters, numerical digits, punctuation marks, and other individual symbols. The word grapheme, coined in analogy with phoneme, is derived from Greek γράφω (gráphō), meaning "write", and the suffix -eme, by analogy with phoneme and other names of emic units. The study of graphemes is called graphemics. The concept of graphemes is an abstract one and similar to the notion in computing of a character. By comparison, a specific shape that represents any particular grapheme in a specific typeface is called a glyph. For example, the grapheme corresponding to the abstract concept of "the Arabic numeral one" has two distinct glyphs (allographs) in the fonts Times New Roman and Helvetica.

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