Pronounce an "s" near "a", "o" or "u" like the American sound, with lips relaxed. This is the broad "s" sound. Do not tense the lips as in the English sound. Practice on:
Pronounce an Irish "s" as (sh) when it is next to an "e" or an "i", and also when "sc", "sl", "sn", and "st" are next to the "e" or "i". Examples: sé, sí, sean (shan), seift (sheft), sin, scéal (shkay*l), slí(shlee), sneachta (SHNAHK*-tuh), stíl (shteel), leisce (LESH-ke), uaisle (WISH-le), misniúil (mish-NYOO-il),éisteacht (AY*SH-tyahk*t).
If the combinations "sm", "sp", "sr", or "str" are next to "e" or "i", pronounce the "s" as (s), the broad sound described above. Memorize these examples: smig (smig), chin; spéir (spay*r), sky; srian (SREE-uhn), bridle; stríoc (streek), streak, stripe.
"is" is an exception, too. Pronounce it (is), never (ish) or (iz). Irish has no (z) sound.