This study was designed to extend previous research on the relationships amongintelligibility, perceived comprehensibility, and accentedness. Accent and comprehensibilityratings and transcriptions of accented speech from Cantonese, Japanese, Polish, and Spanishintermediate ESL students were obtained from 26 native English listeners. The listeners werealso asked to identify the first language backgrounds of the same talkers and to provideinformation on their familiarity with the four accents used in this study. When the results of thisstudy were compared with the Munro and Derwing (1995, Language Learning,45, 73–97) study of learners of high proficiency, speaker proficiency level didnot appear to affect the quasi-independent relationships among intelligibility, perceivedcomprehensibility, and accentedness; however, the relative contributions of grammatical andphonemic errors and goodness of prosody differed somewhat. Ability to identify thespeakers' first languages was influenced by familiarity.