This study investigates the use of the Mandarin LE constructions based on spontaneous conversational data. Previous researchers have identified the use of LE in Mandarin Chinese as a perfect (S-le) or perfective marker (V-le). In addition to LE having the meaning of perfect or perfective, Chang's (2003) research documents a new 'pattern' of the use of LE utterances, which is identified as C-le (i.e., comment-LE). This study is primarily devoted to the subjective stance of S-le and C-le utterances in conversational discourse. An Sle or C-le utterance involves signaling a speaker's epistemic or evaluative stance in discourse. The use of the Mandarin LE utterances is highly associated with social interaction and/or action in which the speaker is engaged. In other words, the main function of the LE utterances in conversation is to emphasize the speakers' viewpoint through a cooperative effort between the speaker and the hearer. The stance use of the LE utterances conveys the social activity of assessment, agreement, or concession that discourse participants are engaged in. These findings suggest that subjective stance must be taken into account in the grammar of the Mandarin LE constructions. This study, taking an interactional approach to linguistic structure supports that the use of the Mandarin LE utterances is best understood as a marker that indexes an epistemic or evaluative stance in conversational discourse. (C) 2009 Published by Elsevier B.V.