Cross-linguistic influence (CLI) remains a central focus in second language acquisition (SLA), particularly in understanding how first language (L1) conceptual structures shape the perception and acquisition of second language (L2) features. Traditional models of SLA typically emphasize structural mismatches and the frequency of exposure, but often overlook the role of learner agency in conceptual restructuring. This study introduces the concept of acquisitional preferences, which refers to the idea that learners selectively attend to, retain, or overlook certain conceptual features in the L2, based on internalized priorities shaped by cognitive economy, communicative value, or perceived relevance. Synthesizing findings across studies of lexical, grammatical, and conceptual transfer, this theory-building review identifies consistent patterns and theoretical gaps in how conceptual transfer interacts with learner-driven selectivity. The findings of this study suggest that traditional linguistic variables – such as proficiency and input frequency – alone are insufficient to explain L2 conceptual restructuring fully. This study proposes a framework of acquisitional preferences that helps account for persistent inconsistencies in SLA, particularly in cases where learners resist restructuring despite substantial exposure. This model positions learners as active participants in shaping their acquisition pathways and offers a foundation for future empirical research using qualitative methods. Ultimately, it supports the development of more nuanced theories of cross-linguistic influence and cognitive adaptation in SLA.