This paper compares the speech signal parameters between Korean and Chinese for Korean pronunciation /ㄹ/, which is caused many errors by Chinese leaners. Allophones of /ㄹ/ in Korean is divided into lateral group and tap group. It has been investigated the reasons for these errors by studying the similarity and the differences between Korean /ㄹ/ pronunciation and its corresponding Chinese pronunciation. In this paper, for the purpose of comparison the speech signal parameters such as energy, waveform in time domain, spectrogram in frequency domain, pitch based on ACF, Formant frequencies are used. From the phonological perspective the speech signal parameters such as signal energy, a waveform in the time domain, a spectrogram in the frequency domain, the pitch (F0) based on autocorrelation function (ACF), Formant frequencies (f1, f2, f3, and f4) are measured and compared. The data, which are composed of the group of Korean words by through a philological investigation, are used and simulated in this paper. According to the simulation results of the energy and spectrogram, there are meaningful differences between Korean native speakers and Chinese leaners for Korean /ㄹ/ pronunciation. The simulation results also show some differences even other parameters. It could be expected that Chinese learners are able to reduce the errors considerably by exploiting the parameters used in this paper.