Described is a system (created by the Great Lakes Region Special Education Instructional Materials Center) for classifying auditory learners and matching them to appropriate auditory learning experiences. The learner classification system outlined utilizes an organizational table that accommodates five learner variables (mental age, chronological age, performance grade level, social-emotional development, and cognitive development) and defines each variable at three different learner stages. Characteristics of each learner stage are enumerated, such as the Stage 1, learner's developing qualities of trust, the Stage 2, learner's ability to follow a series of events, and the Stage 3, learner's ability to solve verbal problems. Three levels (minimal, instructional, and competency) which relate to the teacher's use of an instructional material are discussed. Also presented are three hypothetical instructional materials, each followed by examination of the particular aspects of the material that should be considered when matching its use to a student. (LS)