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(minuscule: ) is a letter of the Latin alphabet, formed from S with the addition of a dot below the letter. It is used in the transliteration of Indic languages to represent retroflex [ʂ], and in the transcription of Afro-Asiatic languages (mostly Semitic languages) to represent an "emphatic s" [sˀ] as in Arabic ص Ṣād.

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