In French, E is the only letter that can be modified with l'accent aigu, the acute accent. With the accent, it may be called either e accent aigu or simply é, pronounced [e]. As indicated by the latter, the acute accent changes the vowel's pronunciation to [e].
The second conditional is an if-then proposition that expresses an unlikely situation: if something happened (the condition), then something else would happen (the result). The condition is expressed with the imperfect, and the potential result is indicated with the conditional.