The (Cyrillic)

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". 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 Scalable Vector Graphics image shown in the sidebar. In many fonts, the character hooks to the left.

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), and becomes lenis /ɕ̬/ when between vowels.
• In Enets, it represents the voiceless alveolo-palatal fricative /ɕ/ (pronunciation above).

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