Native to Tibet, this tall (up to 15 feet) white-furred humanoid creature may be related to the troll (unlike giants, the yeti fears fire), but as it will attempt to attack and eat any human (or just about anything else, for that matter) that it meets, no witch or wizard has had an opportunity to study a living yeti at close range. Ironically, however, Tibet is one of the most persistent offenders of Clause 73 of the International Code of Wizarding Secrecy due to the number of yeti sightings by Muggles, to the point that a permanent International Task Force is stationed in Tibet to help control the situation (FB).
Yeti were discussed in Harry’s second-year Defense Against the Dark Arts class (CS10), as one of Lockhart’s books was Year with the Yeti.
Stories of yeti sightings have purported Tibetan and Nepali culture for generations.
The word itself is derived from the Tibetan words for "rock," "rocky place," and "bear."
Yeti stories and sightings are so common, many believe yetis to be real. Whether they are or not is a different story, but if even wizards can't properly study them, what chance do we mere muggles?