This study explored the factors that may underlie listening difficulties in children with normal hearing. Factor analysis revealed three factors. Frequency discrimination, temporal processing, and low-redundancy speech tests represented a “general auditory processing” factor. Dichotic listening, memory, and reading grouped into a “working memory and executive attention” factor. The third factor included motor response times to auditory and visual stimuli called sensorimotor “processing speed and alerting attention.” The three factors may explain the multiple presenting features and comorbidities in children with auditory processing disorder and help in formulating multimodal diagnostic approach to this disorder.