This research aims at determining whether the age, gender, socio-economic level and education level of mother and father can predict auditory reasoning and processing skills of preschool children. The study group of the research comprised a total of 409 preschool students (207 female, 202 male) between five- and six-years old. Personal Data Sheet and Test of Auditory Reasoning and Processing Skills were used to collect the data in the study. The Multiple Linear Regression Model working in SPSS 13 packet program was used in analyzing the data. It was found at the end of the research that age was the most important predictor of auditory reasoning and processing skills of preschool children. However, gender variable was significant only in total scores of the test auditory reasoning and processing skills and sub test of verbal absurdities, socio-economic level was only significant for sub test of casual reasoning.