This paper addresses the issue of acronym dictionary building. The first step of the process identifies acronym/definition candidates, the second one selects candidates based on a letter alignment method. This approach has two advantages because it enables (1) to annotate documents, (2) to build specific dictionaries. More precisely, this paper discusses the use of a specific linguistic concept, the gloss, in order to identify candidates. The proposed method based on paralinguistic markers is independent of languages.