This study investigates the influence of the place of articulation on the acoustic properties of Polish retroflex fricative in preschool children’s speech. Given the complexity of sibilant articulation and its importance in phonetic analysis, this research examines melcepstral characteristics and noise-related features to differentiate dental, alveolar, and postalveolar articulation patterns. The dataset consists of speech recordings of 180 children aged 4 to 8 years. A total of 14 words containing the phoneme were analyzed. Acoustic parameters were extracted and statistically examined to identify significant differences between the articulation groups. The results indicate that dental sibilants exhibit distinct acoustic properties compared to alveolar and postalveolar articulations. However, the differences between alveolar and postalveolar articulation were minimal, suggesting that their distinction may be unnecessary for spectral analysis. These findings contribute to the better understanding of child speech production, particularly in the context of Polish phonetic patterns.