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A study was conducted to compare the acoustic properties of English, Japanese, and Mandarin sibilants in Polish (PL) and Taiwanese Mandarin (TM). The study also discussed the difference in terms of frication noise and the formant transitions along with comparing acoustic properties. It provided acoustic data, including moments, frequencies, formant transitions, and LPC spectra showing there existed the contrasts of the sibilant types in the two languages. The dental sibilant and the alveolo-palatal were in complementary distribution in both languages. A Hanning window of 100ms from the midpoint of each token was selected to produce LPC spectra. The recording sampling rate was 44.1 kHz and the analysis window length was 25ms for conducting the investigations.