For children with visual impairments, sound information provides an opportunity to receive information about the environment, and is an identifying reference point that has important subject and signal value. It is proved that the level of development of rhythmic ability depends on the functional state of the auditory sensory system. A violation of the sense of rhythm in visually impaired children has been established.. Purpose: determine the relationship between the functional state of the auditory analyzer and the sense of rhythm in middle-grade schoolchildren with visual impairments. Organization. The study was conducted on the basis of a special comprehensive boarding school for children with visual impairment in Kharkov. It was attended by 117 visually impaired middle-grade schoolchildren. Results: The parameters of the duration of hearing the sound of the right and left ears, sense of rhythm in middle-grade schoolchildren with visual impairments were determined. The level of interrelation between the indicators of the functional state of the auditory analyzer and the rhythm sense is established. Conclusions: Low, compared with the norm, indicators of air conduction among middle school students with visual impairments were revealed. The most significant indicators of air conduction were observed in schoolchildren s with visual impairment of grade 6; sense of rhythm - in boys 9 and girls of 8 classes. Correlation analysis between the indicators of the functional state of the auditory analyzer and the level of development of the sense of rhythm in children of secondary school age with visual impairments revealed a high and medium degree of interconnection.