Abstract: There is little study about acoustic cues corresponding to the existing theory of distinctive features,this paper attempts to establish distinctive features of Mandarin finals based on speech parameters.Firstly,decision trees of Mandarin finals are constructed by using multi-layer clustering methods based on distances of speech parameters.According to finals classification scheme which include rhyme and open rhyme,and by analyzing the cluster logic of Mandarin finals’ decision tree,the distinctive features based on acoustic parameters are constructed.The distinctive features are arranged by the phoneme of main vowel firstly in finals without glides,and by the glides head in finals with glides.Distinctive features are checked by support vector machine and finals are identified according to a specific search path in distinctive feature trees.The accuracy of finals without glides is 93.1% and with glides is 92%.