Introduction: Different studies have demonstrated that individuals with auditory processing disorders (APD) show absence or increased acoustic reflexes, even in the presence of good ossicular-timpanic conditions. The Superior Olivary Complex plays a common participation in the acoustic reflex and in management of auditory abilities involved in auditory processing. The acoustic reflex latency test (ARLT) corresponds to the time interval between the onset of the stimulus and the onset of the middle ear muscle contraction. Objective: This study aimed to investigate the acoustic reflex latency in children without and with auditory processing disorders. Methods: We evaluated 20 patients, 10 with auditory processing disorders and 10 controls, with age seven to twelve years. The study of the latency was achieved with stimulus for 10 dB above the reflex threshold level ipsilateral and contralateral in frequency of 500, 1000, 2000 and 4000. Results: The results revealed prolongation reflex latency values in children with auditory processing disorders. It was observed prolongation contralateral reflex latency when was compare with the ipsilateral results in two groups. Conclusions: The results this study reinforce the relation between the timing conduction of the pathways and auditory processing, emphasizing the importance the acoustic reflex latency results in children with auditory processing disorders.