Question

χ Like [x], but a bit further back in the throat. It is the pronunciation of Spanish j and g (before e/i) in some dialects in northern Spain: jefe, José, general, gitano. In parts of Puerto Rico the rolled r is pronounced this way: Puerto Rico [pueltoχiko].

Accepted Answer

Voiceless Uvular Fricative http://en.wikipedia.org/wiki/Voiceless_uvular_fricative

Symbol	χ
Name	Voiceless Uvular Fricative
Notes	Like [x], but a bit further back in the throat. It is the pronunciation of Spanish j and g (before e/i) in some dialects in northern Spain: jefe, José, general, gitano. In parts of Puerto Rico the rolled r is pronounced this way: Puerto Rico [pueltoχiko].
Ref	http://en.wikipedia.org/wiki/Voiceless_uvular_fricative

Uvular Fricative Puerto Rico χ Voiceless X Bit