This study investigated acoustic features in spectral moment analysis, comparing accurate articulations with distortions of alveolar fricatives such as dentalization, palatalization, and lateralization. A retrospective analysis was conducted on speech samples from 61 children (mean age: 5.6±1.5 years, 19 females, 42 males) using the Assessment of Phonology & Articulation for Children (APAC) and Urimal-test of Articulation and Phonology I (U-TAP I). Spectral moment analysis was applied to 169 speech samples. The results revealed that the center of gravity of accurate articulations was higher than that of palatalization, while palatalization was lower than dentalization. The variance of dentalization was higher than that of both accurate articulations and palatalization. The skewness of dentalization was higher than that of accurate articulations, and the skewness of palatalization was higher than that of accurate articulations. The kurtosis of palatalization was higher than that of both accurate articulations and dentalization. No significant differences were observed for the position of fricatives (initial, medial) and tense type (plain, tense) across all variables of spectral moment analysis for each distortion type. This study confirmed distinct patterns in center of gravity, variance, skewness, and kurtosis depending on the type of alveolar fricative distortion. The objective values provided in this study will serve as foundational data for diagnosing alveolar fricative distortions in children with speech sound disorders.