Background: According to the American Speech and Hearing Association auditory processing and phonological processing abilities have to be treated as separate entities. This predicts that auditory processing tests do not correlate with phonological processing tasks. Methods: Prospective study; 30 preschool children (5;0 to 7;0 years old, 33 boys, 19 girls); descriptive statistics and correlational analysis; items: 60 minimal pairs consisting of real words and nonsense words and standardized phonological processing assessment inventory,BISC". Results: No relevant correlation was found between any auditory and phonological processing parameter. Discussion: These results confirm that auditory and phonological processing have to be treated as separate entities. Although a hierarchical model of auditory input processing ultimately enabling comprehension appears to be accepted in the literature, auditory processing may not predict phonological processing and vice versa.