Introduction:Children with learning impairment complaints may show changes in the functioning of the central auditory system. The Long Latency Auditory Evoked Potential -P3 is useful in the functional evaluation of the central auditory structures, and can be used as an auxiliary method in the early identification of learning impairment. Purpose: To analyze and compare latencies and amplitudes obtained in P3 of children that complained or not of learning impairment with normal hearing. Methods: The sample consisted of 30 children complaining of learning impairment (study group) and 14 children that did not complain (control group), aged 9 years and 12 years and 11 months. All the children underwent peripheral audiologic evaluation and the P3 study. Results: It was found that the mean P3 latency of the study group was significantly higher than the control group. When comparing P3 amplitude values, there was no difference, although the mean of the study group was lower when compared to the control group. It was observed that, for age and P3 latency, no significant correlation was detected. A similar situation was observed in the relation of age and amplitude, which, even though negative, it was not significant. Conclusion:The group of children with learning impairment complaints presented P3 latency values greater than the children in the group of children that did not complain. No correlation was found in the P3 wave amplitude values between groups.

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