Phoneme set clustering of accurate modeling is important in the task of multilingual speech recognition, especially when each of the available language training corpora is mismatched, such as is the case between a major language, like Mandarin, and a minor language, like Taiwanese. In this paper, we present a data-driven approach for not only acquiring a proper phoneme set but optimizing the acoustic modeling in this situation. In order to obtain the phoneme set that is suitable for the unbalanced corpus, we use an agglomerative hierarchical clustering with delta Bayesian information criteria. Then for training each of the acoustic models, we choose a parametric modeling technique, model complexity selection, to adjust the number of mixtures for optimizing the acoustic model between the new phoneme set and the available training data. The experimental results are very encouraging in that the proposed approach reduces relative syllable error rate by 7.8% over the best result of the kno...