Language acquisition studies have pointed the first language (L1) influence on this process. In a research with adolescents and adults, Fernandes (2001) and Silveira (2002) show that, in the acquisition process of English as foreign language (L2) by Brazilian Portuguese speakers, the L1 influences the L2 syllable structure acquisition. However, concerning to children, it seems that there is less infuence of L1 on the foreign language acquisition. Based on that, the aim of this paper is to analyze the word-initial /s/ clusters in English, as well as the possibility of syllable structure transference from first language to L2. The data is from a child that is still developing her phonological system and her age was 3:4 (years/months). She's acquiring Brazilian Portuguese as a first language and English, as a second.