The letter S has two voices one is voiceless [s] and the other is voiced [z].
The voiceless sound [s]
The letter s is pronounced [s] in the following cases:
1. When found at the beginning of a word followed by a vowel.
| Esempio (Example) | Pronuncia (Pronounce) |
| Sole (Sun) | [sole] |
| Sale (salt) | [sale] |
| Silenzio (Silence) | [si’lɛntsjo] |
| Semaforo (Stoplight) | [se’maforo] |
| Sabato (Saturday) | [sabato] |
2. When preceded by a consonant.
| Esempio (Example) | Pronuncia (Pronounce) |
| Orso (Bear) | [orso] |
| Corso (Course) | [korso] |
| Polso (Wrist) | [polso] |
| Ascensore (Elevator) | [aʃʃen’sore] |
| Comprensione (Comprehension) | [kompern’sjone] |
3. When it is followed by the following consonants (c – f – p – q – t).
| Esempio (Example) | Pronuncia (Pronounce) |
| Scala (Stairs) | [skala] |
| Sforzo (Effort) | [sfɔrtso] |
| Sporco (Dirty) | [spɔrko] |
| Squadra (Squad) | [skwadra] |
| Stella (Stare) | [stella] |
4. When it is double
| Esempio (Example) | Pronuncia (Pronounce) |
| Rosso (Red) | [rosso] |
| Gesso (Chalk) | [ʤɛsso] |
| Tassa (Fee) | [tassa] |
| Assistenza (Assistance) | [assis’tɛntsa] |
| Passo (Step) | [passo] |
B). The voiced sound [z]
The letter S is pronounced [z] in the following cases:
1. When it is found between two vowels.
| Esempio (Example) | Pronuncia (Pronounce) |
| Rosa (Rose) | [rɔza] |
| Cosa (What/Thing) | [koza] |
| Casale (Farmhouse) | [ka’sale] |
| Chiesa (Church) | [kjɛza] |
| Bisogno (Need) | [bi’zɔɲɲo] [bi’zoɲɲo] |
2. When it is followed by the following consonants: (b – d – g – l- m – n – r – v).
| Esempio (Example) | Pronuncia (Pronounce) |
| Sbagliato (Wrong) | [zbaʎ’ʎato] |
| Sdoganare (Clear) | [zdoga’nare] |
| Sgarbato (Rude) | [zgar’bato] |
| Slanciato (Slim) | [zlan’tʃato] |
| Smania (Longing) | [zmanja] |
| Snello (Slender) | [znello] |
| Sregolato (Unruly) | [zrego’lato] |
| Sveglia (alarm clock) | [zveʎʎa] |
C) The group Sc
The group Sc has two sounds a guttural sound [sk] and a palatal sound [ʃ].
1. The group Sc + (a – o – u – h) has a guttural sound [sk]
| Sc + a | Sc + o | Sc + u | Sc + h + (i – e) |
| scatola (box) scarpa (shoe) scale (stairs) scacco (chess) | scorpione (Scorpio) scorsa (last) sconosciuto (unknown) scoiattolo (squirrel) | scusa (Excuse me) scuola (school) scuro (dark) scultura (sculpture) | dischi (discs) schiena (back) scherzare (joke) schiaffo (slap) |
2. The group Sc + (e – i) is represented by the palatal sound [ʃ]

- scena (scene)
- scendere (go down)
- ascensore (elevator)
- pesce (fish)
- sciarpa (scarf)
- prosciutto (ham)
- lasciare (leave)
- piscina (swimming pool)