This paper investigates the effects of the interaction between L2 learning experience and L1 vowel development on the perception of L2 vowels for older and younger children. Thirty-eight Taiwanese elementary school students (19 sixth graders who learned English for 6-7 years; 19 first graders who learned English for 1-2 years) participated in two experiments: a Mandarin (L1) vowel identification test and an English (L2) vowel discrimination test. The results show that the sixth graders' identification slopes in the Mandarin vowel identification test were steeper than the first graders', indicating that the sixth graders had more developed Mandarin vowel categories. Although the sixth graders had more experience learning English, the study did not find any significant difference between the two age groups' performances in English vowel discrimination. The fact that the sixth graders failed to outperform the first graders in the perception of English vowels could be attributed to their more developed Mandarin vowel categories, which may have served as stronger attractors of English vowels and thus offset their advantage of having more English learning experience. It is concluded that the control of L1 speech development is critical for future research on children's L2 speech production, as the developmental factor in L1 acquisition may conceal the effect of L2 experience on L2 learning outcome.