The degree of similarity between L1 and L2 sounds is said to be crucial for L1/L2 sound distinction. Similar L1 and L2 sounds, according to the Speech Learning Model (SLM), tend to be undistinguished. Yet, much has been left undetermined of what counts as “similar”. In this study, the relation between phonetic similarity and L1/L2 sound distinction is explored by examining whether different aco...