The second heart sound (S2) is normally single during expiration but splits physiologically during inspiration due to the slightly different timing of aortic and pulmonary valve closure. S2 has two components, the aortic component (A2) followed by the pulmonary component (P2). Variations in S2 can occur including wide or fixed splitting, reversed splitting, or it can remain single. These variations provide clues to underlying cardiac conditions such as septal defects, valvular stenosis, or conduction abnormalities.