The letter c makes the /s/ sound when followed by e, i, or y. (ce、ci、cy 的 c 發 /s/ 的音)

Initial/Medial position(首/中):cell, cellar, cellular, cent, center, central, century, censor, census, celery, celebrate, ceremony, cereal, ancestor, excel, except, excess, process, incense, incentive, concept, biceps, triceps, percent, susceptible, deceptive, deception, perception, concession, necessity, conceal, cease, exceed, recede, concede, sincere, ceiling, conceive, perceive, receive, deceive, deceit, conceit, procedure, cedar, facet, faucet, cancel, parcel, porcelain, certain, certify, certificate, concert, concern, discern, excerpt, recess, incessant, decent, recent, adjacent, innocent, reticent, magnificent, translucent, license, concentrate, lacerate, necessary, grocery, cement, ceramic, celebrity, celestial, intercept, exacerbate, scent, ascend, descend, transcend, scene, scenario, crescent, fluorescent, conscience

At the end, the “e” is silent(尾,e 不發音):dance, chance, trance, glance, France, prance, practice, palace, malice, balance, ambulance, advance, ace, face, pace, space, lace, place, trace, grace, brace, embrace, grimace, acquaintance, scarce, audience, sauce, fence, hence, pence, whence, essence, evidence, sentence, deference, reference, presence, excellence, independence, attendance, surveillance, lettuce, edifice, crevice, experience, appearance, fleece, niece, mince, since, wince, prince, piece, pierce, fierce, distance, existence, persistence, coincidence, convince, ignorance, instance, licorice, ice, dice, mice, nice, twice, rice, price, advice, lice, slice, spice, entice, suffice, silence, science, service, coerce, circumstance, occurrence, once, novice, commerce, conference, consequence, solace, tolerance, notice, office, choice, voice, force, accordance, importance, performance, source, resource, announce, bounce, justice, reluctance, substance, truce, nuance, influence, introduce, deduce, juice