Recent studies on the use of Intelligent Personal Assistant (IPA) for second language (L2) learning have found that IPAs such as "Amazon's Alexa" is useful and motivating for L2 learners and that learners' language proficiency might influence their perceptions toward IPAs. However, most existing studies focused on the potentials of "Alexa" and paid little attention to "Google Assistant (GA)." This study was thus conducted to investigate how L2 learners at different proficiency levels perceive the potentials of "GA." Twenty-nine EFL college students were recruited to try various voice commands for an hour in order to investigate learners' perceptions toward the potentials of "GA" for language learning. Results of the survey and interview show that these learners enjoyed interacting with "GA" and considered "GA" an inspiring tool to learn English. They also found that "GA" can be useful in improving their speaking and listening skills. They perceived "GA"'s pronunciation to be quite natural and its utterances to be easily comprehensible. Results also reveal that higher level learners achieved better mutual comprehensibility with "GA," whereas lower level learners encountered more challenges due to their mispronunciations. Based on these findings, future research directions and pedagogical suggestions on IPA-assisted L2 learning are provided.