- salsa, salir, sol, siglo, sentir, sumar
- especial, estrella, estado, esquina, esperar
- sol - die Sonne [dies] [onne]
- siete = Nummer sieben [Nummers] [ieben]
- estación = die Station [diesh] [tation]
- estocolmo = in Stockholm [insh] [tockholm]
- estudio = das Studium [das-sh] [tudium]
- España = in Spanien [insh] [panien]
- especial = immer speziell [immersh] [peziell]
- espinaca = der Spinat [dersh] [pinat]