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This study attempted to demonstrate the validity of the Procedural Developmental Sequence (ProDS) of Stage 1x,...1x^2,...1x^3,...kx^n in terms of the Speech Processing Mechanisms (SPM) and the SPM functions proposed by Yong-Myeong Kim and Oryang Kwon (2006). To see whether the theoretical procedural stages of the ProDS reflects L2 learners' actual developmental stages, this study calculated the Implicational Scaling of the performance ProDS produced in real time by the L2 learners. The result of the Scaling showed that the actual ProDS significantly corresponds to the theoretical ProDS. In addition, to see if there is a relationship between each stage of the ProDS and the L2 learners' grammatical proficiency, this study conducted the Spearman Correlation and the Kruskal-Wallis Test. The analyses of the two tests demonstrated that the ProDS has its validity. In sum, the SPM and the SPM functions are a kind of cognitive or procedural mechanism which can analyze, describe, and sequentialize the IL development of procedural knowledge. Thus, the SPM, its functions, and the ProDS can provide not only a viable explanation for the developmental problems to second language acquisition (SLA), but also a theoretical framework for acquisition-oriented language teaching and testing.