本研究針對可作為辨識臺閩語口音差異的指標如：文白異讀、詞尾輕聲化、喉塞入聲去存、合音縮讀、特定音韻的發音，進行調查與統計。首先以桃竹苗地區高中生為抽樣樣本發現：新竹地區的口音大抵承繼自祖籍地的同安話，聲調或是音韻均可算是泉州音系的強固堡壘，但老泉州音只保留在相對偏遠的紅毛港及鳳岡兩地。桃園地區的福佬口音大抵繼承自漳州話，仍反映祖籍地的影響，但老漳音只保留在老年層，中年及青少年層則幾已丟失；新屋蚵殼港與新豐紅毛港的
口音連成一氣，近似於新竹腔。苗栗沿海四鎮的臺閩語在拼音方面似漳泉混合的特徵，聲調部分則明顯倒向漳州音系。研究區內存在另外兩群有別於說一般漳、泉籍的移民裔：一是新屋及新豐存在一群會說閩南語的「半福佬客」，探索這群半福佬客的意義，不僅在語言地理上，而是有助於釐清竹塹地區拓墾的族群關係；另一是釐清苗栗沿海頭北腔的來歷，頭北腔是具有莆仙話與閩南語過渡色彩的閩南語。

The purposes of this study are to compile indices that can be used to differentiate accents of the Taiwanese Southern Min and to clarify its regional characteristics in the study area. The result shows that the Southern Min accent of Hsinchu area inherits mainly from Thong’an, Fujian, the ancestral homes of the immigrants. Hsinchu County is a strong fort of the Quanjhou sub-dialect. The old Quanjhou sub-dialect only remains in remote areas, such as Hongmaukang and Fongkang. The accent of
Taoyuan County also succeeds to its emigrant region, that is, Jhangjhou, Fujian. However, the old Jhangjhou sub-dialect is only spoken by some elders. The accent in Khokhokang area, located in the southwest of Xinwu Township, resembles that of Hsinchu. The spelling of Taiwanese Southern Min in the four coastal townships of Miaoli County is a hybrid of Jhangjhou and Quanjhou sub-dialects groups, but the tones approximate those of Jhangjhou remarkably. Two more sub-dialects groups of Southern Min are also identified in this study: one is “Half-Hohlo-Hakka” and the
other is “Thoupei” The former is spoken in Xinwu and Xinfong Townships, and the latter in Jhunan, Houlong and Thungxiau Townships. The ancestors of “Half-Hohlo-Hakka” emigrated from Guangdong, not from Fujian, and the Thoupei is a transitional language between Southern Min and Phu-Xian.