Central auditory abilities, specifically auditory attention and temporal resolution, are directly related to speech perception and production. Based on these concepts, this study aimed to investigate auditory attention and temporal resolution processes in two children with phonological disorder, before and after speech therapy. The method consisted in comparing results from Duration Pattern Test and Late Latency Auditory Evoked Potentials (specifically the N2 and P300 components) obtained before and after speech therapy. Test results were correlated to speech production performance and therapy strategies, which were focused in auditory perception of the phonemes distinctive characteristics. Based on these results, aspects related to auditory processing and its implications for speech perception were discussed. Results show that both children had difficulties in auditory attention and temporal resolution for non-verbal sounds before and after speech therapy. These findings suggest that even after overcoming difficulties in speech perceptions, auditory attention and temporal resolution difficulties for non- verbal sounds may continuous