Learning a second language has gained more attention in the trend of globalization. Words are the fundamental part of a text and word acquisition plays an essential role in second language learning. This study examined the roles of word frequency and parts of speech in the sentence reading process through a corpus-based analysis and an eye-movement experiment. The goal was to improve our understanding of the cognition and process of a foreign language in word learning by Taiwanese learners of Spanish. The corpus analysis was based on the word frequency determined by the search results using a frequency dictionary and a Spanish corpus. The data was further classified in terms of the parts of speech, including verbs, nouns, and adjectives. The results of the eye-movement experiment in sentence reading showed that participants were more sensitive to high-frequency verbs than to high-frequency adjectives. Thus, they showed a higher accuracy rate of verb comprehension than that of adjective comprehension. When comparing high- and low-frequency words within the same part of speech, the results showed that participants were more sensitive to high-frequency adjectives. Thus, their comprehension of high-frequency adjectives was more accurate than that of low-frequency adjectives. The findings suggest the importance of primary attention to high-frequency verbs in sentence reading. In comparison to adjectives, verbs often play a vital role in defining the meaning of a sentence. Thus, learners’ attention needs to be directed to the verb, which would lead to better sentence comprehension. Besides, in the design and development of reading materials, keyword selection is crucial, particularly the verbs and adjectives among frequently used words, which would lead to increased comprehension and proficiency in the long run.