This study investigates the relationship between auditory and visual acuity and the learning of first grade reading and spelling. It was the aim of this study (1) to clarify the relationship between auditory and visual perception; (2) to investigate the ability of subjects to read and spell when, and if, differences exist in the perceptual modalities; and (3) to see if there exists a relationship between perceptual ability and socioeconomic status. The subjects, 342 first grade children from three types of socioeconomic groups, were administered an intelligence test, then auditory and visual tests, and, at the end of the school year, reading and spelling tests. The results showed that (1) there was no substantial relationship between visual and auditory perceptual modalities; (2) the composite use of both modalities as predictors of achievement was more effective than the use of each alone; (3) nonverbal auditory and visual perceptual variables were better predictors than perceptual variables with verbal components; (4) auditory discrimination was more important in middle class children and visual perception was more important in lower class subjects for prediction of first grade achievement; and (5) middle class children were more able on perceptual variables having verbal components than lower class children. (WD)