36 Saudi EFL freshmen students, at the College of Languages and Translation, took a listening-spelling test in which they filled out 100 blanks in a dialogue. Results indicated that 63% of the spelling errors were phonemic and 37% were graphemic. It was also found that the subjects had more problems with whole words than problems with graphemes and phonemes. Some of the phonemic problems that the subjects had were inability to hear and discriminate all or most of the phonemes in a word, inability to discriminate vowel phonemes and hear the final syllable or suffix. They mostly had graphemic problems with vowel digraphs, double consonants, silent vowels and consonants, and homophones. A simplification process seems to affect students' spelling errors. A detailed account of EFL students' phonemic and graphemic errors in spelling is given.