Estimates of prevalence of hearing loss among Down syndrome children ranged from 50-100%. The rationale of this study is the lack of data explaining the impact of the highly prevalent hearing loss on language development in Down syndrome children. The aim of this study was to demonstrate the audiological profiles in Down syndrome and their impact on language development in an attempt of further clarification of the relationship between both in those children. ABR latencies and language test scores of DS children with normal peripheral hearing were compared to DS children with hearing loss and to mentally age matched children. Statistically significant shortening could be found in the absolute latency of wave V and inter-peak latencies of I-V and III-V intervals in DS groups. Also receptive language is found typically better than expressive language and vocabulary is stronger than syntax in those children.It was concluded that a particular difficulty in learning language in DS children exists that is neither accounted for the general cognitive status nor the hearing thresholds.