/usr/share/texmf-texlive/makeindex/mkind-english/special.ist is in texlive-extra-utils 2009-10ubuntu1.
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% This file is part of
% MakeIndex - A formatter and format independent index processor
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% Author: Gabor Herr
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% $Log: special.ist,v $
% Revision 1.1 1991/12/13 16:43:55 schrod
% Initial revision
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% Revision 1.1 1991/08/26 17:50:56 herr
% Initial revision
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% english sort rules for special characters
% punctuations
include "puncts.ist"
% define group headings
group_head 110 "Symbols"
group_head -110 "symbols"
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