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Es (C, с) is the eighteenth letter in the Bulgarian, the nineteenth letter in the Russian, and the twenty first letter in Serbian Cyrillic alphabet. It resembles the letter <C> in the Latin alphabet, being one of seven letters in the Cyrillic alphabet that share appearances with Latin alphabet letters but are pronounced in a different way (although the Latin alphabet's <C> can have a "soft" pronunciation before front vowels). The letter C represents /s/ except when followed by a palatalizing vowel, when it represents /sʲ/ (e.g. Russian cepa [ˈsʲɛrə] 'sulfur'). Es' is derived from a variant of the letter sigma known as lunate sigma, in use in the Greek-speaking world in early medieval times, and has no connection to the C of the Latin alphabet, which is a descendant of gamma; however, many languages (for different reasons) apply the value of /s/ to the Latin letter C, especially before the vowels e and i (examples being English, French, Spanish), cf. front vowel and palatalization. Coptic icon of St. Mark, clearly showing examples of lunate sigma from which the Cyrillic Es derives [edit] See also
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