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'Es' (С, с) is the eighteenth letter in the Bulgarian, the nineteenth letter in the Russian, and the twenty first letter in Serbian Cyrillic alphabet. It looks like a C in the Latin alphabet. It is one of seven letters in the Cyrillic alphabet that look like letters in the Latin alphabet but are pronounced in a different way. It represents except when followed by a palatalizing vowel, such as in russian сера ('sulfur').
It is a variant of the letter sigma, 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.