The _-Lingualª Learning Content Creation System is an innovative system that compares studentsÕ native language X (e.g. English) and the target language Y (e.g. Mandarin). The _-Lingualª Learning Content Creation System finds the similarity and difference (Delta Æ) between the two languages in the areas such as: vowel, consonant, intonation, syllable, grammar structure, number system, usage, etc., and presents the results in a systematic manner as illustrated in the book. The more similar X is to Y, the less effort is required of the students to absorb the difference Æ. As a result, _-Lingualª Learning Content Creation System places students in a familiar and comprehensible environment, making the acquisition of a new language much easier, faster, and inspiring more confidence.