This research is analysis of phonetic confusion of the Japanese "Ja-gyo" and "Ya-gyo", "Ja-gyo" and "Cha-gyo" by the Cambodian learners. As a result of investigations that it divided into three levels of the lower, middle, and higher rank group, it showed that there are two phonetic confusions and error changes in each level. From these results, consider an effective method of instruction and the order of presentation.