“…Several studies have not only described /θ/ substitutions across various L2 learners of English, but have also tried to determine the cross-linguistic differences in /θ/ production on the basis of the dissociation between perception and production of the English /θ/ (e.g., Brannen, 2002;Hancin-Bhatt, 1994a;Teasdale, 1997). Many phoneme identification and phoneme confusion studies have shown that /θ/ is perceptually most often confused with /f/ by native as well as by various nonnative listeners, and less frequently confused with /t/ or /s/ (e.g., Brannen, 2002;Cutler, Weber, Smits, & Cooper, 2004;Hancin-Bhatt, 1994a, 1994bMiller & Nicely, 1955;Tabain, 1998). For example, Cutler et al showed that under a 0-dB signal-to-noise ratio, Dutch L2 learners of English perceive English /θ/ 12.1% of the time as /θ/, 0.4% as /s/, 6.3% as /t/, and 13.3% as /f/ (for a comparison, American participants perceive /θ/ 18.3% of the time as /θ/, 0% as /s/, 5.4% as /t/, and 13.3% as /f/).…”