With the comparison of acoustic formants among the five English and five Southern Min vowels, this article tries to reveal the different characteristics between Taiwanese vowels and English vowels with the acoustic software, Praat. Analyzed by the measured acoustic values, the findings indicate that the Taiwanese English speech is rather similar to their mother tongue. L1 (first language) affects much of their L2 (second language) learning. Accordingly, the authors discuss some pedagogical implications on pronunciation teaching in terms of these findings.?