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The relationship between language and thought has fascinated us for centuries. The relationship between the two is far beyond what the two words represent on the literal level, and the discussions around it have been covered in various fields from philosophy and psychology to linguistics. Even complicating the situation, the relationship between language thought becomes more obscure when learning and using a second language is occurring. To understand how our cognition works when learning a second language, various theories have been proposed in the field of second language acquisition represented by cross-linguistic influence and one of its core tenets' conceptual transfer theory. Both theories argue that people's knowledge of their first language (L1) influences the way they learn and use a second language (L2), and this influence is happening on various levels including the linguistic level and the conceptual level. To test the hypotheses posted by the two theories, existing literature utilizes various research materials, methods, and participants to understand this topic from different perspectives. While supportive evidence has been found regarding L1's transfer effect in general, discussions on the nature of the transfer still remain unclear. Specifically, our understanding of the specific role that linguistic transfer and conceptual transfer play separately and integratedly in the language learning process remains insufficient. Building on existing literature, this study incorporated existing research models, utilized new research material, developed a unique research instrument, and employed a sequential mixed methods design to explore new methodological possibilities and contribute new empirical evidence for conceptual transfer research. Specifically, this study investigated the role L1(i.e., linguistic, conceptual) and L2 (i.e., English proficiency) factors play in English learners' processing of English figurative language by examining Chinese ESL learners' comprehension of English phrasal verbs with spatial prepositions. To elaborate, this study started with a corpus-based qualitative metaphor analysis, then the research instrument developed based on the qualitative results was administered to 97 Chinese ESL learners to test their comprehension of English phrasal verbs. Results of this study showed that 1) orientational metaphor, temporal metaphor, and container metaphor were the most common categories of conceptual metaphor existing behind the most frequently used English phrasal verbs with spatial prepositions; 2) the equivalency of L1 linguistic and conceptual factors between Chinese and English did not determine participants' comprehension performance on English phrasal verbs; 3) although participants demonstrated a significantly stronger preference for Chinese specific conceptual bases over the English specific ones, this preference was not transferred to their processing of L2 phrasal verbs. Findings of this study suggest that no direct supportive evidence for conceptual metaphor has been found among Chinese ESL learners through their understanding of phrasal verbs. Nonetheless, participants' L1 specific conceptual bases and their reasoning on their thought process have provided some clarification and unique perspectives in understanding this complicated and less tangible process. The research design, method, and findings of this study provide inspirations for future studies that also intend to advance the inquiry of conceptual transfer. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com/en-US/products/dissertations/individuals.shtml.]