A study identified the homophones most commonly used in children's writing and showed how the relative use of specific homophones changes as writing skill develops. Homophones appearing in Rinsland's "A Basic Vocabulary of Elementary School Children," a vocabulary list compiled from a national sample of children's writing in grades 2 through 8, were identified by cross-matching with two extensive homophone lists. This procedure resulted in 217 homophone units consisting of 451 words. A tabulation of the grade-level frequency of each homophone was made, resulting in 49 "common" homophones--those occurring 10 or more times at 5 different grade levels. The remaining homophones were then placed in rank order. Since students in the higher grade levels provided more running words for the Rinsland study than did those in lower grades, the resulting composite was somewhat biased in the direction of older writers, but indicated that certain homophones were dominant at every grade level. Two homophone units--"there/their" and "to/two/too"--exhibit the greatest utility at every grade level. An important implication of these findings is that many homophone units generally considered the province of primary grade instruction should be reviewed and practiced throughout elementary school spelling instruction. (HTH)