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To resolve the issue, we must assume that with the original name Harkel, the transliteration of Sarkel was made in a language of the “satem” type, which includes Slavic languages. Old English belongs to the «centum» type. The difference between the groups arose due to the assimilation of gutturals in the eastern Indo-European languages (Stetsyuk Valentin. 1998, 67). In accordance with this phenomenon, the original Indo-European k in Germanic languages became h, and in Slavic languages it became s. The complex process of assimilation continued for a long time. The name of the city of Kharkov has the same origin as Sarkel, but in one case the German h was practically preserved, giving the Ukrainian x, and in the other case it was transformed into s. An example of such a transformation in Slavic languages can be the correspondence of slavs. forty – Chuv. hěrěkh – ancient Turkic. qyrq «forty».