What this means for learners
Polish and Makassar share 17 sounds — roughly 46% of Makassar's inventory overlaps with Polish. Shared sounds are ones a speaker already knows from their native language and will generally produce and perceive accurately without explicit training.
The 6 sounds found only in Makassar represent the greatest pronunciation challenge for Polish speakers. The adult brain tends to map unfamiliar sounds onto the closest native equivalent — a process that produces the characteristic "accent" of a second-language speaker. Learning to hear and produce these sounds as distinct requires focused ear training, not just repetition.
Conversely, Polish has 20 sounds not used in Makassar. Native Makassar speakers learning Polish will face the mirror-image challenge with these sounds.
Phoneme inventories from PHOIBLE. Data reflects one documented inventory per language; some variation exists across dialects and sources.