ʂ

/ʂ/

Voiceless retroflex fricative (Right-tail S)

Instructions:

Articulator: back of the tip of the tongue

Point of Articulation: alveolar/postalveolar/palatal area

Manner of Articulation: Fricative: The articulator makes a narrow constriction against the point of articulation, so when the airflow goes through the oral passage, audible frication noise is created.

Voice: voiceless – Vocal folds are apart and are not vibrating.

Occurrence:
Abkhaz, Adyghe, Chinese (Mandarin), Faroese, Italian (Marked accents of Emilia-Romagna), Khanty (Most northern dialects), Lower Sorbian, Malayalam, Norwegian, Pashto (Southern dialect), Polish (Standard, Southeastern Cuyavian dialects, Suwalki dialect), Romanian (Moldavian dialects, Transylvanian dialects), Russian, Serbo-Croatian, Sicilian, Slovak, Swedish, Telugu, Toda, Torwali, Ubykh, Upper Sorbian (Some villages north of Hoyerswerda), Vietnamese (Southern dialects), Yi, Zapotec (Tilquiapan).
(Source: https://en.wikipedia.org/wiki/Voiceless_retroflex_sibilant#Occurrence)