“…Tandem features, based on phone posterior probability estimates, were originally proposed to improve monolingual speech recognition [11], but they have also proven effective in the cross-lingual setting. In this approach, multi-layer perceptrons (MLPs) trained using source language acoustic data of source language, are used to generate the MLP phone posterior features for the target language [12], [13], [14], [15]. As tandem acoustic features are not directly dependent on the lexicon, this approach is simple to apply.…”