The letter "ș" is a character used in the Romanian alphabet. It represents the voiceless postalveolar fricative sound, similar to the English "sh" in "shoe." This letter is essential for distinguishing words in Romanian, as it can change the meaning of a word entirely. In addition to Romanian, "ș" is sometimes found in other languages that use the Latin script, but its usage is primarily associated with Romanian. The letter is formed by adding a comma below the letter "s," which helps to indicate its unique pronunciation.