Introduction: The Phonological Disorder is a communication disorder frequently observed in children, who present their speech with inferior characteristics to their chronological age. With an idiopathic origin, the Phonological Disorder has the Tone Threshold Audiometry as a diagnostic exam, in which one of the carried-out tests is the Speech Recognition Threshold. Although all the children with Phonological Disorder should have normal auditory threshold, this study proposes that the lesser the degree of Phonological Disorder, better the Speech Recognition Threshold.