An apparatus and a method for constructing a multilingual acoustic model, and a computer readable recording medium are provided. The method for constructing a multilingual acoustic model includes dividing an input feature into a common language portion and a distinctive language portion, acquiring a tandem feature by training the divided common language portion and distinctive language portion using a neural network to estimate and remove correlation between phonemes, dividing parameters of an initial acoustic model constructed using the tandem feature into common language parameters and distinctive language parameters, adapting the common language parameters using data of a training language, adapting the distinctive language parameters using data of a target language, and constructing an acoustic model for the target language using the adapted common language parameters and the adapted distinctive language parameters.