It has been anecdotally observed that the three-way contrasts in Standard Chinese are reduced to two-way contrasts in Penang Mandarin (PM). PM is a variety of Mandarin Chinese spoken in Penang of Malaysia, which is influenced by Penang Hokkien. This work shows that the alleged neutralization of contrasts is incomplete (10 consonants x 3 vowel contexts x 5 speakers). More specifically, alveopalatal [ɕ] may range from postalveolar zone (73.33%) to alveolar zone (26.67%), and so does retroflex [ʂ] (46.67% vs. 46.67%). [s] and [n] are apical (or [ + anterior]) coronals. The goal of this study is three-fold: (i) to describe the places of articulation of PM coronals and the patterns of ongoing sound changes, (ii) to show the neutralization of place contrasts is incomplete whereby constriction length remains distinct for these sibilant sounds, and (iii) to demonstrate different coarticulatory patterns of consonants in variant vowel contexts. The intricate division of coronal consonants does not warrant a precise constriction location on the upper palate. This PM data lend support to Ladefoged and Wu’s (1984) observation that it is not easy to pin down a clear-cut boundary between dental and alveolar stops, and between alveolar and palatoalveolar fricatives.