Apedia

S Z Voiced De Alveolar Fricative English Oo

Symbol z
Name Voiced Alveolar Fricative
Notes English zoo, buzz, has, easy. Spanish typically do not have this sound, but some dialects turn s to [z] when it comes before an voiced consonant: mismo, musgo, desde.
Ref http://en.wikipedia.org/wiki/Voiced_alveolar_sibilant

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