|Graphematic representation:||Þ (thorn)|
|Attested in:||Words: 0, Morphemes: 0|
See Þ for details. The equations of þinaχe and þal with Etruscan zinake and zal suggest a dental affricate of some description (for the pronunciation of Etruscan /z/ see Wallace 2008: 31 f.). For the question of whether Zeta was also used to write /z/, see Z.