We re-analyze earlier published data on two dimensional electron system Si-MOSFETs sample of a two dimensional electron system in n-channel Si-MOSFETs down to 2K at zero magnetic field. The system is of low electron densities and near the metal-insulator transition point from the insulating side. Our results show the existence of a crossover, from Efros-Shklovskii variable range hopping (ES-VRH) characterized with the existence of a Coulomb gap and ρ=ρ0 exp(T(subscript ES)/T )^(1/2), to the Mott regime where ρ=ρ0 exp(T(subscript M)/T)^(1/3). With ρ0 is a pre-exponential factor that is found to be close to 2(h/e^2), and this crossover occurs when the value of temperature oscillates around 1 K.