Samekh or Simketh is the fifteenth letter in many Semitic alphabets, including Phoenician, Hebrew, and Aramaic, representing /s/. The Arabic alphabet, however, uses a letter based on Phoenician šin to represent /s/ (see there); however, that glyph takes Samekh`s place in the traditional Abjadi order of the Arabic alphabet. The Phoenician letter .... Found on http://en.wikipedia.org/wiki/Samekh