The purpose of this study is to explore the difficulties of immigrants' children from Southeastern Asia on learning Chinese phonetic symbols and provide further instructors a reference while educating them in early childhood. The participants are native Taiwanese children (N = 40) and immigrant children from Southeastern Asia (N = 34) at the first grade in ten elementary schools in Taiwan. The result demonstrates that the first grade immigrants' children easily made errors on recognizing consonants and vowels in the part of "Chinese phonetic symbol test". For pronunciation, the immigrant children got a high percentage of making mistakes on falling-rising sounds.