This study investigates an independent evaluation of prosody and segmentals with reference to the difference in the foreign accent of Korean, Chinese, and Japanese learners of English. For this study, a set of stimuli were made of English sentences read by male and female Korean, Chinese, and Japanese learners of English by prosody swapping technique. Two groups of American and Korean subjects evaluated the difference in the prosody and segmentals of the stimuli by pairwise difference rating. The results showed that there was no significant difference in the evaluation scores of prosody and segmentals across accents for either subject group. The results also showed that both subject groups indicated a greater score with segmentals than with prosody. The results of the present study are significant in that they are opposite to the claim of some previous studies that prosodic factors could have a greater influence on the foreign accent and intelligibility than segmentals.