Just to throw in a bit of history: it is accepted by historians
of the French language, that Old French developed the Latin
C (which represented in Latin a /k/ sound in all instances,
including 'cera' = 'wax' 'Caesar') to an affricate, which
we might represent by /ts/ (although many would like to keep
some kind of single-symbol representation) which is essentially
what is maintained in German 'Zentrum' = 'center', and 'zehn'
= 'ten'. Later in what gets called "middle French" this went
on further to the current /s/ sound, of whichever variety, as in
'cire' = 'wax'.
(In Italian the /k/ followed /e/ or by /i/ developped to a
different affricate in 'Cesare' and 'cera' = 'wax',
which is like the sound we represent with 'ch' in English
'chair'.

John A. Rea
> I would expand Carolyn's Cabbalistic Equation:
>
> C = K = S = Z (Z for Zembla) - since in Russian usage following German
> or Dutch prononciation of S, many Germanic words that start with S are
> transiterated with 3 (=Z) in Cyrillic

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