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In Polish orthography, sz represents a voiceless retroflex fricative /?/. Although being a different consonant, it is usually approximated by English speakers with the "sh" sound. It usually corresponds to ? or ? in other Slavic languages.
Like other Polish digraphs, it is not considered a single letter for collation purposes.
Sz is the thirty-second letter of the Hungarian alphabet. Its name is (using English pronunciation with letter romanization) "ess" in the alphabet. It represents /s/. Thus, names like Liszt are pronounced /list/ list.
In Hungarian, even if two characters are put together to make a different sound, they are considered one letter (a true digraph), and even acronyms keep the letter intact.
Hungarian usage of s and sz is almost the reverse of the Polish usage. In Hungarian, s represents /?/ (a sound similar to /?/). Therefore, the Hungarian capital of Budapest is natively pronounced (/'bud?pt/), rhyming with standard English fleshed rather than pest.
There is also a zs in Hungarian, which is the last (forty-fourth) letter of the alphabet, following z.
These examples are Hungarian words that use the letter sz, with the English translation following:
In the Wade-Giles system of Romanization of Chinese, ⟨sz⟩ is used to represent the syllabic /s/ with the "empty rime". See Wade-Giles -> Empty rime.