The first character is the sampi, as it was used (briefly) in the Ionic alphabet as a sibilant. The first question to answer is whether it should be separated from the numerical sampi at all... The second question is what the phonetic value of sampi was... Jeffery (1990:39)... also suspects that sampi was originally borrowed from Carian, and used to express the Carian sibilant in loanwords... In the pre-Hellenic language of Lemnos (possibly related to Etruscan), it is used, but Jeffery has no idea what it sounded like. In the older inscriptions of the non-Hellenic language of Phrygia (related...
