This paper presents a comparative analysis of the sounds in American English and Brazilian Portuguese in order to focus on the problems that Brazilian students may encounter when learning to speak English. The comparative analysis of the consonants, vowels, and diphthongs describes how a given sound is pronounced in both languages. Particular problem sounds for the Brazilian student are mentioned and steps for teaching and learning these sounds are indicated. The author maintains that overcoming these difficulties requires knowledge of the organs of speech and of how they operate in both languages; contrasting sounds should be taught together s that students can hear, identify, and produce the sounds. (VM)