The don't care combinations in the K-Map are denoted by an X (cross) symbol
While designing K-Map using SOP form, don't care conditions (X) are considered as 1, if it helps form the largest group, otherwise it is considered as 0 and are left during encircling.
While designing a K-Map using POS form, don't care conditions (X) are considered as a 0, if it helps form the largest group, otherwise it is considered as 1 and are left during encircling.
Example -
F (A, B, C, D, E) = A + (B’ + C) (D’ + BE’)
Example -
F = AC'+AB