36 Saudi EFL freshmen students took a listening-spelling test in which they filled out 100 blanks in a dialogue. Results indicated that 63% of the spelling errors were phonological and 37% were orthographic. It was also found that the subjects had more phonological problems with whole words but more orthographic problems with graphemes. Some of the phonological problems that the subjects had were: Inability to hear and discriminate all or most of the phonemes in a word, hearing and inability to discriminate vowel phonemes and hear the final syllable or suffix. They mostly had orthographic 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' phonological and orthographic errors in spelling is given.