臺北市閩南語有老泉山腔、新泉山腔、老同安腔、新同安腔及漳海腔五個二次方言。本文首先探究臺北市閩南語受臺灣閩南語普通腔影響的程度，以討論漳泉變體競爭最具代表性的〈青更白〉類為例，調查發現臺北市泉腔區各個二次方言區〈青更白〉類讀[ĩ]的百分比平均數都超過80%。其次，同安腔最具代表性的特點是〈關觀白〉類說[ũaĩ]及〈熋干白〉類說[aĩ]，然而同安腔區青年〈關觀白〉類已無[ũaĩ]變體，〈熋干白〉類說[aĩ]則零星分布在臺北市各區，因此日後無法再以此二音類界定臺北市的同安腔。再者，臺北市閩南語元音系統主要是趨向/o/、/ɔ/不分的五元音系統，元音系統重整連動影響〈高高文〉類也多讀[ɔ]。臺北市各次方言接觸產生方言平整化，較有標及具特色的方音逐漸消失。

There are five subdialects of Southern Min in Taipei City: Old Quanshan 泉山, New Quanshan, Old Tong’an 同安, New Tong’an, and Zhanghai 漳海 Southern Min. We discovered that at least 80% of the words in the “Qing/Geng colloquial 青更白” rhyme group were pronounced as [ĩ] in the Quan-based Southern Min areas. Secondly, the most representative features of Tong’an-based Southern Min are the “Guan/Guan colloquial 關觀白” rhyme group, pronounced as [ũaĩ], and the “Xiong/Gan colloquial 熋干白” rhyme group, pronounced as [aĩ]. Nonetheless, young people in two areas of Tong’an-based Southern Min no longer use the [ũaĩ] variation in the “Guan/Guan colloquial” rhyme group. As for [aĩ] in the “Xiong/Gan colloquial” rhyme group, this variation can still be sporadically found in all the other areas. These two rhyme groups might no longer be the criterion for determining whether an accent belongs to Tong’an-based Southern Min in Taipei. Moreover, the tendency of the Southern Min vowel system in Taipei City is towards a five-vowel system without /o/ and /ɔ/ being differentiated. The “Gao/Gao literary 高高文” rhyme group is, as a result, mostly pronounced as [ɔ]. However, this is caused by the restructuring of the vowel system. Finally, contact between the subdialects in Taipei leads to dialect levelling, in which distinctive and marked phonetic features gradually vanish.