The article concerns results of research conducted on central auditory processing disorders (CAPD), learning difficulties and relations between them. The study group were 64 3rd grade students of elementary school of normal intellectual capacity and not affected by any hearing loss. 65 per cent of the students were diagnosed with the central auditory processing disorder and 30 per cent of them had learning difficulties. Research conducted shows, that there is a clear link between the occurrence of CAPD and learning difficulties in 3rd grade students of elementary school. One third of students with CAPD shows corresponding learning difficulties. The reason for learning difficulties in 3 out of 4 tested students may be CAPD.