On the basis of the lifecycle in the SEDLO model –Software Engineering for Developing Learning Objects– and a general context of Requirements Engineering, a proposal of analysis and requirements engineering is presented to develop Learning Objects, comprising two phases: a) Analysis and Understanding the Problem b) Requirements Engineering, to which is applied continuously Plan Testing and Quality Assessment, carried out by Validation and Verification techniques. The Analysis and Understanding of the Problem includes the definition of the topic of knowledge area for Learning Object, the identification of teaching pairs and generational patterns of learning styles and other aspects as the definition of the target public and the selection of content. Requirements Engineering covers the elicitation of functional and non-functional requirements, the projection of the lifetime of the object and the semi-formal especificion of requirements to ensure that the process of Verification and Validation are met fully.