|Attested in:||Words: 0, Morphemes: 0|
The phoneme written with the letter San may be expected to correspond to its Etruscan equivalent, i.e. a palatal sibilant (see Wallace 2008: 31). The relations between ś and s in Raetic are not clear – the two appear in similar contexts, but there may be evidence for Wallace's Law (palatalisation of s before n) in aruśnas vs. aruse. ś might be argued to be the result of palatalisation in a number of forms, mainly patronyms in -nu/-na (e.g. kaniśnu, reituśnu, taśna), but s does also appear before n, most prominently in terisna.