To find the value of \( b \) in the equation \( \frac{16}{b} = 26 \), you can multiply both sides by \( b \):
\[ 16 = 26b \]
Next, isolate \( b \) by dividing both sides by 26:
\[ b = \frac{16}{26} \]
Now, simplify the fraction:
\[ b = \frac{8}{13} \]
So, the value of \( b \) is \( \frac{8}{13} \).