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].