Comments:Analyzed here as PSC *čä́HV ‘salt’ with a fossilized class prefix *i= (mass/uncountable nouns) and suffix *-śo, found also in (L-arc) ibaso ‘river’ (see *ɦibai). Azkue cites *-śo only as the kinship suffix *-śo (q.v.). It is not clear whether *-śo in itsaso and ibaso is identical with it (‘child of salt’ = ‘sea’?) or the diminutive -txo (*-čo), or neither.