The transcription of the Georgian letter ს is s.
'ს' is pronounced almost like English [s] in 'snow'.

Recordings:

When pronouncing the consonant 'ს' the tip of the tongue is held at the front lower teeth, the middle part is slightly concave and tense. The top of the front part of the tongue is coming close to the upper teeth and partially to the alveolae, forming a narrow opening. The air passing through this opening produces the hissing sound.

The letter written or typed in this way is called sani.

It is traced out with one movement of the hand and is written between the three upper lines: movement of the hand begins at the upper line, goes downwards vertically drawing a semicircle between the upper and lower middle lines from left to right and finishes with a tip slightly rounded to the right.