On the value of marked s in the Celtiberian inscriptions in Latin alphabet. A striking epigraphic particularity has recently been found in the bronze of Novallas (Zaragoza), written in Celtiberian language and Latin alphabet : the s with a lower stroke, which the author transcribes as Ś. This character also appears in two inscriptions of Peñalba de Villastar (Teruel), but it had gone unnoticed. In Novallas, Ś is attested only in absolute final position after a vowel ([---]ṮICAŚ·TERGAŚ, VAMVŚ). There, the most likely phonetic value is [θ]<*-d. In Peñalba, apart from appearing in absolute final position after a vowel (TRECAIAŚ), it was used also in intervocalic position (ENIOROŚEI). The author thinks that Ś is used here as the sigma in the Paleohispanic writing. Although the phonetic value in final position would also be [θ]<*-d, it could have different values between vowels (fricative or affricate voiced/ unvoiced), depending on the etymology. In these cases, it would rather be [ð]<*vowel-d-vowel.