The pronunciation of English l and r was a consistent problem in learning English in Korea as well as Japan. This problem occurs from the fact that in Korea and Japan there is only one liquid sound. Substituting the Korean liquid for English l and r was a common error. The pronunciation of the dark l causes a further problem in pronouncing the English l sound. To see the relationship between the English l, r, and the Korean liquid sound, an electropalatographic (EPG) experiment was done. The findings were (1) there were no tongue contacts either on the alveolar ridge or on the palate during the articulation of the dark l. (2) The Korean liquid sound was different in the tongue contact points either from English l or r. The English clear l consistently touched the alveolar ridge in the forty tokens, but the Korean liquid sound in the intervocalic and word-final position touched mainly the alveopalatal area. The English r touched exclusively the velum area. The Korean intervocalic /l/ was similar to English flap in EPG and spectrographic data. There was evidence that the word-final Korean /l/ is a lateral.