The letter "س" is the 12th letter of the Arabic alphabet. It is pronounced as "seen" and has a sound similar to the English "s." In Arabic script, "س" is written in different forms depending on its position in a word: initial, medial, final, or isolated. In terms of numerical value, "س" represents the number 60 in Arabic numerals. It is commonly used in various Arabic words and names, contributing to the rich phonetic diversity of the language. The letter is also found in many languages that use the Arabic script, such as Persian and Urdu.