OBJECTIVES: To identify the relationship between the severity of a phonological disorder and acoustic reflex abnormalities in 68 children with speech disorders. MATERIAL AND METHODS: This is a quantitative and descriptive study, based on secondary data collected from the VALDEF Database (FAPERGS - process number 0904179 and CNPq - process number 483886/2010-6). The study population comprised children, aged 5-10 years, who had been diagnosed with phonological disorders but who had normal hearing in both ears. The acoustic reflex was classified as normal when all reflexes were present on both sides and altered when absent at least one frequency. RESULTS AND CONCLUSIONS: the results suggest that there is a close relationship between changes in the acoustic reflex and phonological disorders. Among patients with mild deviations, 47% exhibited alterations of the acoustic reflex; mild-moderate deviations, 51%; moderate-severe group, 37%; and severe group, 67%. Further research will be necessary to characterize the relationship between phonological and auditory impairments.