This guide highlights problems Vietnamese speakers are likely to have in learning English because of differences between the two languages and suggests ways of helping Vietnamese students of English over difficulties caused by these differences. The first section of the guide provides an overview of the Vietnamese language: the alphabet, word structure, tones, and writing system. The second section presents aspects of pronunciation that are different in English and Vietnamese. It includes differences in individual sounds, sound patterns, and intonation. Errors that Vietnamese English as a second language (ESL) students are likely to make in English pronunciation are described, and methods are suggested for the ESL instructor to use to overcome these problems. The third section deals with differences between English and Vietnamese structures, including: pronouns, suffixes, tenses, sentences with the verb "to be," questions, negatives, and articles. It is intended to identify basic English structures that are problematical for Vietnamese learners of English, and help ESL teachers working with Vietnamese students to overcome these problems. A short list of references on analyses of Vietnamese and appropriate instructional material for Vietnamese learning English completes this guide. (Author/JK)