The Etruscan alphabet has a double sign -s (sigma -"id:s" and san -"id:sh") and only a single -k,( 13) and of the -r only the older form -"id:P"; the Latin has, so far as we know, only a single -s, but a double sign for -k (kappa -"id:k" and koppa -"id:q") and of the -r almost solely the more recent form -"id:R".
The oldest Etruscan writing shows no knowledge of lines, and winds like the coiling of a snake; the more recent employs parallel broken-off lines from right to left: the Latin writing, as far as our monuments reach back, exhibits only the latter form of parallel lines, which originally perhaps may have run at pleasure from left to right or from right to left, but subsequently ran among the Romans in the former, and among the Faliscans in the latter direction.
The model alphabet brought to Etruria must notwithstanding its comparatively remodelled character reach back to an epoch very ancient, though not positively to be determined; for, as the two sibilants sigma and san were always used by the Etruscans as different sounds side by side, the Greek alphabet which came to Etruria must doubtless still have possessed both of them in this way as living signs of sound; but among all the monuments of the Greek language known to us not one presents sigma and san in simultaneous use.
The Latin alphabet certainly, as we know it, bears on the whole a more recent character; and it is not improbable that the Latins did not simply receive the alphabet once for all, as was the case in Etruria, but in consequence of their lively intercourse with their Greek neighbours kept pace for a considerable period with the alphabet in use among these, and followed its variations.

We find, for instance, that the forms -"id:/\/\/", -"id:P",( 14) and -"id:SIGMA" were not unknown to the Romans, but were superseded in common use by the later forms -"id:/\/\", -"id:R", and -"id:S" -- a circumstance which can only be explained by supposing that the Latins employed for a considerable period the Greek alphabet as such in writing either their mother-tongue or Greek.

It is dangerous therefore to draw from the more recent character of the Greek alphabet which we meet with in Rome, as compared with the older character of that brought to Etruria, the inference that writing was practised earlier in Etruria than in Rome.
The powerful impression produced by the acquisition of the treasure of letters on those who received them, and the vividness with which they realized the power that slumbered in those humble signs, are illustrated by a remarkable vase from a sepulchral chamber of Caere built before the invention of the arch, which exhibits the old Greek model alphabet as it came to Etruria, and also an Etruscan syllabarium formed from it, which may be compared to that of Palamedes--evidently a sacred relic of the introduction and acclimatization of alphabetic writing in Etruria.
Development of Alphabets in Italy Not less important for history than the derivation of the alphabet is the further course of its development on Italian soil: perhaps it is even of more importance; for by means of it a gleam of light is thrown upon the inland commerce of Italy, which is involved in far greater darkness than the commerce with foreigners on its coasts.

In the earliest epoch of Etruscan writing, when the alphabet was used without material alteration as it had been introduced, its use appears to have been restricted to the Etruscans on the Po and in what is now Tuscany.

In course of time this alphabet, manifestly diffusing itself from Atria and Spina, reached southward along the east coast as far as the Abruzzi, northward to the Veneti and subsequently even to the Celts at the foot of, among, and indeed beyond the Alps, so that its last offshoots reached as far as the Tyrol and Styria.