This paper, based on the second language acquisition theories Perception Assimilation Model on L2 (PAM-L2) and Speech Language Model (SLM), as well as theories of Language Transfer and Language Attrition, selects 5 students who choose Spanish as a second foreign language among the students of the Foreign Studies College, Hunan Normal University, Class of 2019 as the participants of the experiment. The experimental stimuli are three groups of English words and Spanish words starting with the letters [t] [d] [p] [b] [v] [h]. There are 18 English words and 18 Spanish words in each group, and the words are similar in both languages. Based on the participants’ output figures, Praat and xRecorder are used to extract acoustic parameters to analyze their English and Spanish stops, and Voice Onset Time (VOT) is used to demonstrate that there is a negative transfer effect of third language acquisition on second language acquisition.
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