The S-shaped heat capacity, which has recently been claimed to be a fingerprint of the superfluid-to-normal phase transition in nuclei, is studied in the case of 166 Er element. The calculations are performed by means of the modified Bardeen–Cooper–Schrieffer (MBCS) approach that takes into account the thermal fluctuation. The obtained results are compared to the experimental data and to the FT-BCS theoretical predictions. The present study illustrates the effect of the fluctuations of the quasiparticle (QP) number on the heat capacity.