A general problem faced by the majority of Iraqi learners of English i their inability to devoice fricatives in word-final position. This research, therefore, has been carried out to look into the recognition and production of the final fricatives Is/ and /z/. Thus, 100 students were given two different stimuli ; one examining their auditory perception of the two final fricatives, while the other examining their production. The results of the experiment indicate that while Arab learners do face the problem of recognizing final /s/ and /z/ in English monosyllabic words, due to negative transfer, they are not the only learners to have this difficulty of pereceiving and producing these two fricatives ; rather the problem extends to include learners who are speakers of other languages such as Kurdish. This problem, we believe, results from perceptual factors. If a person perceives the fricatives correctly, then there is a strong possibility that he will produce them correctly unless he suffers from a certain physiological abnormality. This study therefore sought to examine this interdependence between perception and production in the hope of finding an explanation for the learners' problem.