Cyrillic letter Es with Descender
Phonetic usage:	[θ], [ɕ]
The Cyrillic script
Slavic letters
А А́ А̀ А̂ А̄ Ӑ Ӓ Б В Г Ґ Д Ђ Ѓ Е Е́ Ѐ Е̂ Е̄ Ё Є Є́ Ж З З́ Ѕ И І І́ Ї Ꙇ И́ Ѝ И̂ Ӣ Й Ӥ Ј К Л Љ М Н Њ О О́ О̀ О̂ О̄ Ӧ П Р С С́ Т Ћ Ќ У У́ У̀ У̂ Ӯ Ў Ӱ Ф Х Ц Ч Џ Ш Щ Ꙏ Ъ Ъ̀ Ы Ы́ Ь Ѣ Э Э́ Ю Ю́ Ю̀ Я Я́ Я̀ ʼ ˮ
Non-Slavic letters
А̊ А̃ Ӓ̄ Ӕ Ә Ә́ Ә̃ Ӛ В̌ Ԝ Г̑ Г̇ Г̣ Г̌ Г̂ Г̆ Г̈ г̊ Ҕ Ғ Ӻ Ғ̌ ғ̊ Ӷ Г̡ Д́ Д̌ Д̈ Д̣ Д̆ Ӗ Е̃ Ё̄ Є̈ Ԑ Ԑ̈ Җ Ӝ Ӂ Ж̣ Ҙ Ӟ З̌ З̣ З̆ Ӡ И̃ Ҋ Қ Ӄ Ҡ Ҟ Ҝ К̣ к̊ қ̊ Ԛ ᴫ Л́ Ӆ Ԯ Ԓ Л̈ Ӎ ᵸ Н́ Ӊ Ң Ԩ Ӈ Ҥ О̆ О̃ Ӧ̄ Ө Ө̄ Ө́ Ө̆ Ӫ Ԥ П̈ Р̌ Ҏ С̌ Ҫ С̣ С̱ Т́ Т̈ Т̌ Т̇ Т̣ Ҭ Ᲊ У̃ Ӳ У̊ Ӱ̄ Ұ Ү Ү́ Х̣ Х̱ Х̮ Х̑ Х̌ Ҳ Ӽ х̊ Ӿ ӿ̊ Һ Һ̈ Ԧ Ц̌ Ц̈ Ҵ Ҷ Ҷ̣ Ӵ Ӌ Ҹ Ч̇ Ч̣ Ҽ Ҿ Ш̣ ꚜ Ы̆ Ы̄ Ӹ ꚝ Ҍ Ҩ Э̆ Э̄ Э̇ Ӭ Ӭ́ Ӭ̄ Ю̆ Ю̈ Ю̄ Я̆ Я̄ Я̈ Ӏ
Archaic or unused letters
А̨ Б̀ Б̣ Б̱ В̀ Г̀ Г̧ Г̄ Г̓ Г̆ Ҕ̀ Ҕ̆ Ԁ Д̓ Д̀ Д̨ Ԃ Ꚁ Ꙣ Е̇ Е̨ Ж̀ Ж̑ Ꙃ Ꙅ Џ̆ Ꚅ Ꚅ̆ Ꙁ З̀ З̑ Ԅ Ԇ Ꚉ Ԫ Ꚃ Ꚕ І̂ І̣ І̨ Ј̵ Ј̃ Ꙉ К̓ К̀ К̆ Ӄ̆ К̑ К̇ К̈ К̄ Ԟ К̂ Л̀ Ԡ Ꙥ Ԉ Л̑ Л̇ Ԕ М̀ М̃ Ꙧ Н̀ Н̄ Н̧ Н̃ Ԋ Ԣ Н̡ Ѻ Ꙩ Ꙫ Ꙭ ꙮ Ꚙ Ꚛ П̓ П̀ П́ Ҧ П̧ П̑ Ҁ Ԛ̆ Р́ Р̀ Р̃ Ԗ С̀ С̈ Ԍ Ҫ̓ Т̓ Т̀ Ԏ Т̑ Ꚋ Т̧ Ꚍ Ꚍ̆ Ѹ Ꙋ У̇ У̨ ꙋ́ Ф̑ Ф̓ Х́ Х̀ Х̆ Х̇ Х̧ Х̾ Х̓ һ̱ Ѡ Ꙍ Ѽ Ѿ Ꙡ Ц̀ Ц́ Ц̓ Ꚏ Ꚏ̆ Ꚑ Ч́ Ч̀ Ч̆ Ч̑ Ч̓ Ԭ Ꚓ Ꚇ Ꚇ̆ Ҽ̆ Ш̀ Ш̆ Ш̑ Щ̆ Ꚗ Ꚗ̆ Ъ̄ Ъ̈ Ъ̈̄ Ꙑ Ы̂ Ы̃ Ѣ́ Ѣ̈ Ѣ̆ Ꙓ Э̨ Э̂ Ꙕ Ю̂ Ꙗ Я̂ Я̨ Ԙ Ѥ Ѧ Ꙙ Ѫ Ꙛ Ѩ Ꙝ Ѭ Ѯ Ѱ Ѳ Ѵ Ѷ Ꙟ
List of Cyrillic letters List of Cyrillic multigraphs

The or Es with Descender (Ҫ ҫ; italics: Ҫ ҫ) is a letter of the Cyrillic script. The name the is pronounced [θɛ], like the pronunciation of ⟨the⟩ in "theft". In Unicode, this letter is called "Es with descender".^[1] In Chuvash, it looks identical to the Latin letter C with cedilla (Ç ç Ç ç). Occasionally, it also has the hook diacritic curved rightward like an ogonek, as in the SVG image shown in the sidebar. In many fonts, the character hooks to the left.^[1]

The is used in the alphabets of the Bashkir, Chuvash, and Enets

• In Bashkir, it represents the voiceless dental fricative /θ/ (th as in thin).
• In Chuvash, it represents the voiceless alveolo-palatal fricative /ɕ/ (somewhat like sh as in ship).
• In Enets, it represents the voiceless alveolo-palatal fricative /ɕ/ (pronunciation above).

It is usually romanized as 'ś', 'ş', 'θ' or 'þ'.

• С с : Cyrillic letter Es
• Ѳ ѳ : Cyrillic letter Fita, pronounced in Russian as "Ф" [f], which replaced it in the 1918 alphabet reform, and derived from the Greek letter theta, classically pronounced as a voiceless dental fricative [θ], but sounding like [f] in Byzantine Greek, which influenced East Slavic languages the most
• С̈ с̈ : Cyrillic letter Es with diaresis, replaced by this letter
• Cyrillic characters in Unicode