The study, involving two severely retarded adolescents, investigated whether matching to sample is capable of extending equivalence classes with spelling responses. In preliminary training, Ss were taught the matching to sample procedure by having them match color patch samples to identical color patch comparisons. The experimenters then trained the spelling procedure by teaching Ss to move appropriate letters when printed letter samples appeared on a spelling card. After preliminary training, the test battery was administered with tokens given for correct responses. Both Ss were able to match color patches to the dictated words and to orally name color patches. All other performances were either nonexistent or at very low levels. Posttests showed that Ss could treat whole printed words as members of the equivalence classes. Findings suggested that procedures are available to train the severely handicapped in simple academic tasks. Diagrams, charts, and illustrations of experimental materials are provided. (SB)