The Siemens (unit) reference article from the English Wikipedia on 24-Jul-2004
(provided by Fixed Reference: snapshots of Wikipedia from wikipedia.org)

Siemens (unit)

For thoughtful child sponsors
The siemens (symbol: S) is an SI derived unit of measurement for electric conductance, being the inverse of ohm, named after Werner von Siemens.

mho is a now eclectic name for this unit of electrical conductance, equal to 1/ohm. It is derived by spelling ohm backwards. The term Siemens is used primarily in electrical applications, while Mho is used primarily in electronic applications.