This study provides an acoustic analysis of the English /l/'s production in the word-initial position by South and North Korean speakers, comparing it with American English speakers and the Korean /l/ as produced by North Koreans. Aimed at exploring the phonetic and phonological differences in the articulation of the /l/, this research particularly focuses on the influence of vowel context on articulatory strategies. The findings reveal significant variations in formant frequencies (F1, F2, and F3) and durations of the /l/ among the groups, suggesting the impact of native language characteristics and vowel contexts on second language sound production. South and North Korean speakers demonstrate a more fronted tongue position, with North Koreans also exhibiting a generally lower tongue position. Both groups show distinct articulatory efforts and strategies compared to American speakers. The study highlights the complex interplay between phonetic, phonological, and contextual factors in /l/ production, offering insights into cross-linguistic influences and articulatory variations in second language speech.