The role of sensory acuity, processing speed, and working memory capacity on auditory working memory span (L-span) performance at five presentation levels was examined in 80 young (18-30 y) and 26 older adults (60-82 y). Lowering the presentation level of the L-span task had a greater detrimental effect on older adults than in the young. Furthermore, the relationship between sensory acuity and L-span performance varied as a function of age and presentation level. These results suggest that declining acuity plays an important explanatory role in age-related declines in cognitive abilities.Keywords auditory acuity; working memory; listening span; cognitive aging; perceptual processing; hearing Age-related declines in cognitive skills are typically found for fluid intelligence (see reviews in Salthouse, 2003;Verhaeghen & Salthouse, 1997), prospective memory (Kliegel & Jager, 2006;Kliegel, Jager, & Phillips, 2008), episodic memory (Addis, Wong, & Schacter, 2008;Old & Naveh-Benjamin, 2008), executive processing (Kray, Eber, & Lindenberger, 2004) and dual task performance (Glass et al., 2000;Verhaeghen, Steitz, Sliwinski, & Cerella, 2003). Some researchers have proposed that such age related difficulties reflect impaired cognitive functions such as slowed information processing (Cerella, 1985;Salthouse, 1994) or decreased working memory/attentional capacity (Park et al., 2002;Salthouse, 1992). Others have pointed out, however, that age related declines in sensory acuity may lead to difficulties in performing cognitive tasks, even when visual or auditory stimuli are presented at above-threshold levels such that they can be seen or heard (Baldwin, 2002;Baldwin, 2007;Baldwin & Struckman-Johnson, 2002;Lunner, Rudner, & Ronnberg, 2009; PichoraFuller, Schneider, & Daneman, 1995;Schneider, Daneman, & Murphy, 2005;. Accordingly, mediation of cognitive performance by sensory acuity provides another explanatory framework for age-related cognitive decline (see discussions in Baldwin, 2002;Rabbitt, 1990;Schneider et al., 2005;Schneider & Pichora-Fuller, 2000;Scialfa, 2002 Hearing impairment is pervasive among older adults (Corso, 1963;Gates, Cooper, Kannel, & Miller, 1990). In a recent population based sample of over 2000 adults 73-84 years of age, 59.9% had mid frequency clinical hearing loss (pure-tone thresholds of > 25 dB at 500, 1000, and 2000 Hz) and 76.9% had high frequency hearing loss (Helzner et al., 2005). Subclinical hearing loss among older adults is ubiquitous. Pure-tone thresholds have consistently been found to increase with age (Corso, 1963;Fozard & Gordon-Salant, 2001; Schieber & Baldwin, 1996), particularly across the high frequency range which is critical for distinguishing between consonants (Botwinick, 1984;Humes, 2007;Villaume, Brown, & Darling, 1994).Hearing impairment may impact higher order cognitive processes in several ways. First, it may result in the sensory extraction stage of speech processing requiring greater allocation of limited attentional resources, leaving fewer resources available ...