PURPOSE: To investigate the perceptual-auditory and orthographic performances of students regarding identification of contrasts among the fricatives of Brazilian Portuguese, and to investigate the extent to which these two types of performances are related. METHODS: Data from perceptual-auditory and orthographic performances of 20 children attending the two first grades of elementary education at a public school in Mallet (PR), Brazil, were analyzed. Data collection regarding auditory perception was based on the Assessment Tool in Speech Perception (PERCEFAL), using the software Perceval. Data collection regarding orthography was carried out through dictation of the same words used in the assessment tool PERCEFAL. RESULTS: We observed: more accuracy in perceptual-auditory than in orthographic skills; tendency of shorter response time and lesser variability in the perceptual-auditory hits than in the errors; mismatch of errors in orthographic and auditory perception, since, in perception, the highest percentage of errors involved the point of articulation of fricatives, while in orthography the highest percentage involved voicing. CONCLUSION: Although related to each other, perceptual-auditory and orthographic performances do not match term by term. Therefore, in clinical practice, attention should focus not only on the aspects that bring these two performances together, but also on the aspects that differentiate them.