The pronunciation of Sino-Korean is different from Modern Chinese, which brings negative mother tongue transfer effect to Korean students‘ pronunciation, listening and speaking abilities. To reduce the negative transfer effect and to improve Korean students’ listening ability, the author compares and analyzes the initial consonants of Sino-Korean with 2500 frequently used initial consonants of Chinese words taken from the Modern Chinese Common Character List, instituted on January 1988, by the State Language Commission and the State Education Commission of China. This comparative study presents a full overview of the pronunciation difference between Chinese Mandarin and Sino-Korean, which provides valuable guidance for students in learning and understanding those differences.