  The RESIK instrument on {\em CORONAS-F} spacecraft observed several sulphur
X-ray lines in three of its four channels covering the wavelength range 3.8-6.1
\AA\ during solar flares. The fluxes are analyzed to give the sulphur
abundance. Data are chosen for when the instrument parameters were optimized.
The measured fluxes of the \ion{S}{15} $1s^2-1s4p$ ($w4$) line at 4.089 \AA\
gives $A({\rm S}) = 7.16 \pm 0.17$ (abundances on a logarithmic scale with
$A({\rm H}) = 12$) which we consider to be the most reliable. Estimates from
other lines range from 7.13 to 7.24. The preferred S abundance estimate is very
close to recent photospheric abundance estimates and to quiet-Sun solar wind
and meteoritic abundances. This implies no fractionation of sulphur by
processes tending to enhance the coronal abundance from the photospheric that
depend on the first ionization potential (FIP), or that sulphur, though its FIP
has an intermediate value of 10.36 eV, acts like a "high-FIP" element.
