Some children with an incorrect /s/ sound appear to have all of their teeth, while some children with a correct /s/ sound might be minus some of their front teeth. The end product of the /s/ sound as produced by early elementary subjects with all their teeth in place and the same sound as produced by early elementary subjects missing lower or upper central incisors will be discussed in this paper.Several articles, research projects and other reports have been written concerning tongue placement during articulation of the /s/ sound. Ladefoged (1957), Mason and Proffit (1947), Moses (1939), and Shohara (1941) studied the tongue placement during /a/ production. They were concerned with not only tongue placement but also the palate and the teeth and how they affect articulation of specific sounds. Palatography has been used by different investigators for the purpose of observing the movement and placement of the tongue during articulation.The purpose of this paper was to help determine if the acoustic end product of the /s/ phoneme is affected by the presence or absence of the central incisors. Subjects used in this study were early elementary students. They were listened to, tape recorded, and observed during their production of the /s/ sound in single words and conversational speech.