Unit of electrical conductance.  Its symbol is an inverted omega: \mho.  It is also called the siemens, S, after Werner von Siemens.  That Siemens.  The mho or siemens is the reciprocal of the unit of resistance, the ohm:

\mbox{S} = \Omega^{-1} = \dfrac{\mbox{A}}{\mbox{V}}

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