In il/elle/on est form, the s is not pronounced. In the vous êtes form, the s is pronounced as a or z to link with the vowel ê in êtes. ... 2.4 The Verb Être. PersonFrenchEnglish 1st personJe suisI am 2nd personTu esYou are 3rd personIl est Elle est On estHe/it is She/it is One/we is