Masqan

sir - hide of cattle after the hair has been pulled off (EDG 559)

PWS
*ŝir- - skin, hide of cattle (SED I No. 267)

A very complicated and problematic case. It is difficult ot say whether the Soq. ans S. Eth. parallels preserve an original biconsonantal stem, with ˁ (or ˀ) added later as a triconsonantizer (*ŝrˁ) or they have lost the original laryngeal in the position of the second or third radical. As an anatomic term attested in M. Eth. and Soq. only. Cf. *ŝry - to skin.