The Siemens (unit) reference article from the English Wikipedia on 24-Apr-2004
(provided by Fixed Reference: snapshots of Wikipedia from wikipedia.org)

Siemens (unit)

People like you are child sponsors
The siemens is an SI derived unit of measurement for electric conductance, being the inverse of ohm, named after Werner von Siemens.

mho is a now archaic name for this unit of electrical conductance, equal to 1/ohm. It is derived by spelling ohm backwards.