OBJECTIVE: To analyze data from an auditory processing evaluation of 74 children with phonological disorders, and to relate these data to language. MATERIAL AND METHODS: This was a quantitative and descriptive study with analysis of secondary data collected from the VALDEF database (FAPERGS - Case number 0904179 and CNPq - process number 483886/2010-6). Because the verbal auditory information contains complex articulatory and acoustic aspects that need to be understood by the children in the process of linguistics acquisition, data from phonological evaluations of children with phonological disorders were analyzed along with auditory processing data in order to determine whether there is a relationship between these. To ensure data homogeneity among the samples, pairing to severity of phonological disorder was performed. RESULTS AND CONCLUSIONS: According to the preliminary results, the groups with mild and mild-moderate degrees of deviation mostly had decoding and association deficits. The main deficits in the moderate-severe group were decoding and output organization. Finally, the group of individuals with severe deficits only had decoding and association deficits. These results indicate that there is a relationship between auditory processing deficits and phonological disorders, mainly because all groups had deficits in decoding, which is related to difficulty discriminating sounds and analyzing speech sounds.