This document analyzes the transfer process from a student's native language (L1) to their second language (L2). It discusses differences between language development in L1 versus L2. Errors made in L2 development are similar to those in L1 acquisition. The student's cognitive development influences how they process information and can impact their ability to acquire skills like verb tenses. Teachers should use instructional strategies that connect L1 and L2, such as showing similarities between Spanish and English prefixes/suffixes. A variety of assessments and support for literacy and culture can help ELL students transfer skills from L1 to L2.