Presented are observations and suggestions related to the design and expectations of an auditory learning experience with handicapped children. It is explained that comments are based on a 1973-74 project to evaluate auditory instructional materials in which 75 handicapped (blind, retarded, and developmentally disabled) and nonhandicapped students, all of whom were advantaged auditory learners, participated. Suggestions deal with the structure of material (such as the value of materials which provide feedback on performance) and the behavior of children (such as that observable attending behavior by itself does not indicate whether or not a student is listening). Also provided are observations on the assessment of auditory experience, including ways to elicit student evaluative reactions. Stressed is the importance of being open to children's responses and of allowing students sufficient time to respond. (LS)