We have studied the resistivity of a two-dimensional electron system in silicon in the temperature range 200 mK < T < 7.5 K at zero magnetic eld at low electron densities, when the electron system is in the insulating regime. Our results show that at an intermediate temperature range, = 0 exp (T0=T) 1 2 ] for at least four orders of magnitude up to 3 10 9 . This behavior is consistent with the existence of a Coulomb gap. Near the metal/insulator transition, the prefactor was found to be 0 h=e 2 , and resistivity scales with temperature. For very low electron densities, ns, the prefactor diminishes with diminishing ns. A comparison with the theory shows that a speci c set of conditions are necessary to observe the behavior of resistivity consistent with the existence of the Coulomb gap.At su ciently low temperatures (T), in disordered systems such as semiconductors, transport occurs by phonon-assisted tunneling to states nearby in energy. The tunneling distance to a state within k B T of the Fermi energy (E F ) increases with decreasing temperature (here k B is the Boltzmann constant). This transport process has been labeled variable-range hopping (VRH) and is characterized by resistivity of the form (T ) = 0 exp (T 0 =T ) x ;(1) where T 0 is some characteristic temperature. Mott 1] derived this law by assuming a constant density of states (DOS) at the Fermi energy and found in two dimensions that x = 1 3 . This is a single-particle picture which ignores the Coulomb interaction. Efros and Shklovskii 2] have argued that the Coulomb interaction between localized electrons creates a gap, the so-called \Coulomb gap", in the density of states near the Fermi energy. This is manifested by a resistivity of the form of Eq. (1) with x = 1 2 , which is universal for both two-and three-dimensional (2D and 3D) electronic systems.In 1986, Timp, Fowler, Hartstein, and Butcher (TFHB) 3] examined the conductivity as a function of temperature and electric eld in sodium-doped silicon metal-oxide-semiconductor eld-e ect transistors (MOSFET's) and found no evidence of the Coulomb gap. More recently, Coulomb gap behavior has been observed in relatively low-mobility GaAs/AlGaAs heterostructures 4,5]. In this paper, we report experimental studies of the temperature dependence of resistivity of high-mobility silicon MOSFET's. Our experimental data follows the form of Eq. (1) with x = 1 2 for a range of parameters such as temperature and 2D electron density n s . This behavior is consistent with the existence of the Coulomb gap. We believe di erences between our results and those of TFHB are due to di erences between parameter spaces examined in each case.