The main objective of the study was to test the applicability of Bent and Bradlow’s matched interlanguage speech intelligibility benefit to the Danish-Polish language pair. We aimed to verify whether it was easier for Polish students of Danish to understand a Danish native speaker or a Polish speaker with a proficient command of Danish. Sixteen Polish students, divided into two groups of eight, listened to two recordings of two Danish texts: one recorded by a native speaker of Danish and the other one — by a native speaker of Polish who is a graduate of Danish philology from a Polish university. Before the experiment, all of the recordings were evaluated in terms of traces of foreign accent using a 7-point Likert scale, the experts being native speakers of Danish. The evaluators assessed the Polish native speaker’s pronunciation as proficient, but they identified certain segmental and suprasegmental features in his speech that are common indicators of a foreign accent in Danish. During the experiment, participants were asked to fill in each recording transcript with twenty missing words. The analysis of the results revealed that the participants scored higher when listening to the text recorded by the Polish speaker. Hence, the matched interlanguage speech intelligibility benefit was observed in a study using Polish as L1 (native language) and Danish as a foreign language. The study may provide a valuable insight into the question of non-native speech perception, foreign-accented speech and the veracity of the matched interlanguage speech intelligibility benefit for the Polish–Danish language pair.