摘要：This article presents the main tenets of the Parallel Structures Model, a recently new autosegmental model, and applies it, for the first time, to the analysis of some phonological phenomena in Spanish. In particular, the paper illustrates the explanatory advantages of adopting the Parallel Structures Model in the analysis of the realizations of /s/ in coda followed by a voiceless stop within a word, because the wide range of realizations reported for such contexts in aspirant varieties of Spanish poses an interesting challenge to representational theories concerned with the internal structure of segments.
