OBJECTIVE: To analyze the data obtained from the evaluation of auditory processing in 74 children with phonological disorders and associating this data with that obtained from language evaluation. MATERIAL AND METHODS: This is a quantitative and descriptive study and secondary data collected from the Database VALDEF (FAPERGS - Case number 0904179 and CNPq - process number 483886/2010-6) was analyzed. Since the verbal auditory information obtained contained complex articulatory and acoustic aspects, which is required to be understood by the children during the linguistics acquisition process, in order to better understand these 2 aspects, the data analyzed was that obtained from phonological evaluation of children with phonological disorders and from auditory processing tests. In order to create criteria to assess the homogeneity of the samples, the samples were paired based on the severity of the phonological disorder. RESULTS AND CONCLUSIONS: According to the preliminary results, groups with mild as well as mild-moderate deviation presented mainly with decoding and association deficits. In the population with moderate to severe deviation, main deficits observed were decoding and output organization. Finally, individuals with severe deficits presented only with the decoding and association deficit. The results indicate an association between auditory processing deficits and phonological disorders, mainly due to the fact that all groups had deficits decoding, which is among others, is related to the difficulty in discriminating the sounds heard and the analysis of speech sounds.