A review of records was completed to determine whether children with auditory hypersensitivities have difficulty tolerating loud sounds due to auditory-system factors or some other factors not directly involving the auditory system. Records of 150 children identified as not meeting autism spectrum disorders (ASD) criteria and another 50 meeting that criteria were reviewed. All participants had normal hearing. Tolerance was measured up to 110 dBHL. Findings revealed a smaller-than-expected percentage of children were unable to tolerate loud sounds. The conclusion drawn is that auditory hypersensitivity is not based in the auditory system, but rather is a conditioned response to sounds perceived as aversive or annoying. Treatments for auditory hypersensitivity should not be auditory based but should include desensitization training. Implications for practice are provided.