Abstract: A physiological sensing system is provided. The physiological sensing system includes a wearable device and an electronic device. The wearable device senses a body temperature signal of a user, an audio signal of a respiratory tract of the user, a capacitance sensing signal of the respiratory tract and an activity status of the user to generate a sampled body temperature signal, a sampled audio signal, a sampled sensing capacitance value and a sampled activity status. The electronic device determines a physiological status of the user in response to variations in the sampled body temperature signal, the sampled audio signal, the sampled sensing capacitance value and the sampled activity status.