Sa (cuneiform)
The cuneiform sa sign is a less common-use sign of the Epic of Gilgamesh, the 1350 BC Amarna letters, and other cuneiform texts. It also has a sumerogrammic usage for SA in the Epic of Gilgamesh. The structure of the cuneiform sign is similar to, Ir (cuneiform),.
The "sa" sign has the syllabic usage for sa, and a Sumerogram usage for SA.
SA in the Epic of Gilgamesh is a logogram for Akkadian "Šer'ānu", translated as: "muscle, sinew".