In Albanian, sh represents [ʃ]. It is considered a distinct letter, named shë, and placed between S and T in the Albanian alphabet.
Breton
In Breton, sh represents [s]. It is not considered a distinct letter and it is a variety of zh (e. g. koshoc'h ("older"). It is not considered as a digraph in compound words, such as kroashent ("roundabout": kroaz ("cross") + hent ("way", "ford").
English
In English, ⟨sh⟩ usually represents /ʃ/. The main exception is in compound words, where the ⟨s⟩ and ⟨h⟩ are not a digraph, but pronounced separately, e.g. hogshead is hogs-head/ˈhɒɡz.hɛd/, not *hog-shead/ˈhɒɡ.ʃɛd/. Sh is not considered a distinct letter for collation purposes.
American Literary braille includes a single-cell contraction for the digraph with the dot pattern (146). In isolation it stands for the word "shall".
In Irish, ⟨sh⟩ represents [h] and marks the lenition of ⟨s⟩; for example mo shaol[mˠəhiːlˠ] "my life" (cf. saol[sˠiːlˠ] "life").
Ladino
In Judaeo-Spanish, sh represents [ʃ] and occurs in both native words (debasho, ‘under’) and foreign ones (shalom, ‘hello’). In the Hebrew script it is written ש.
Occitan
In Occitan, sh represents [ʃ]. It mostly occurs in the Gascon dialect of Occitan and corresponds with s or ss in other Occitan dialects: peish = peis "fish", naishença = naissença "birth", sheis = sièis "six". An i before sh is silent: peish, naishença are pronounced [ˈpeʃ,naˈʃensɔ]. Some words have sh in all Occitan dialects: they are Gascon words adopted in all the Occitan language (Aush "Auch", Arcaishon "Arcachon") or foreign borrowings (shampó "shampoo").
In Spanish, sh represents [ʃ] almost only in foreign origin words, as flash, show, shuara or geisha. Royal Spanish Academy recommends adapting in both spelling and pronunciation with s, adapting to common pronunciation in peninsular dialect. Nevertheless, in American dialects it is frequently pronounced [t͡ʃ].[1]
Other languages
Somali
Sh represents the sound [ʃ] in the Somali Latin Alphabet.[2] It is considered a separate letter, and is the 9th letter of the alphabet.
Uyghur
Sh represents the sound [ʃ] in the Uyghur Latin script. It is considered a separate letter, and is the 14th letter of the alphabet.
Uzbek
In Uzbek, the letter sh represents [ʃ]. It is the 27th letter of the Uzbek alphabet.
Finnish and Estonian
In Finnish and Estonian, sh is used in place of š to represent [ʃ] when the accented character is unavailable.