Since a language is a system of sounds, then all the sounds of each language must be clarified with a system of sound symbols in order to facilitate pronunciation. The study aims to indicate the difference between the available sounds of the letter (S) which are /S/ and /Z/ and the available sound of (S), but without a sound symbol, which is / ss / in English language, and adding this new symbol
... [Show full abstract] to the sound symbols of English language. The researcher found that the students in Bridgewater State College are confused when using the sounds /S/ and / ss / in Arabic language because there is no sound symbol for the sound / ss / in the native language (English). Through investigating the dictionaries which interest in sound symbols, it is found that none of these dictionaries gave the sound symbol / ss / for the letter (S) as in the word ‘sun’. The researcher recommends that this new transcription for the letter (S) be added to the sound symbols of English language in dictionaries and in new studies.