The S-cedilla reference article from the English Wikipedia on 24-Apr-2004
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S-cedilla

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Ş ş (S-cedilla) is a letter used in Turkish, Azeri, Tatar, Kurdish and Turkmenian languages.

This letter is pronounced similarly to "sh" (IPA: [ʃ]).

Example words: Timişoara, Eskişehir, Şimarik

It is sometimes used to represent the Romanian letter Ș/ș (S with comma) on outdated systems which do not support the glyph.