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), .
SA in the Epic of Gilgamesh is a logogram for Akkadian "Šer'ānu", translated as: "muscle, sinew".
[1] The sa sign usage in the Epic of Gilgamesh is as follows: sa-(89 times); and SA-(2).