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Ŝ or ŝ (S circumflex) is a consonant in Esperanto orthography, representing a voiceless postalveolar fricative (either palato-alveolar or retroflex); that is, either IPA: [ʃ] or [ʂ].
Esperanto orthography uses a diacritic for all four of its postalveolar consonants, as do the Latin-based Slavic alphabets. Letters and digraphs that are similar to ŝ and represent the same sound include Czech, Slovak, Slovene and Croatian š and English sh.
It is used in ISO 9:1995 (standard of transliteration into Latin characters of Cyrillic characters) for letter Щ.
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