The current study examines syllable-final nasal mergers in Taiwan Mandarin. One major
finding is that the ethnic gap of syllable-final nasal mergers has been leveled. Meanwhile, the
merger directions observed in the current study are in accordance with Ing (1985) and Chen
(1991a) in that the syllable-final nasals tend to be alveolarized if preceded by [ə] and velarized
if preceded by [i]. However, this [iN] merger direction contradicts Kubler (1985) and Tse
(1992). Chen (1991a) and the current study presented inconsistent results in terms of the
leading merger. Chen (1991a) suggested that [in] to [iŋ] was leading the merger while the
current study suggests that the leading merger is [əŋ] to [ən].