Hi. My name is Rebeca Liaschi Floro Silva and my abstract entitled: *Analysis of "virtual" or real inclusion of students with hearing loss during the COVID-19 pandemic.* To contain the contagion of COVID - 19, schools' closure sent more than half a billion students to the home. Classes that were presential today are being mediated remotely, using different technologies. It can be challenging for students, for children with hearing loss, since hearing, when impaired, can significantly impair cognitive development, literacy, and mainly oral language. From the inclusive perspective of students with hearing loss, verifying and reducing the risks of adverse impacts with the pandemic's new reality is necessary. Objective: Investigate the knowledge and use of accessibility tools and strategies in the virtual or conventional classroom by students with hearing impairment. Methodology: This is a cross-sectional, observational, and descriptive study. Thirty-four parents of participants who use electronic devices, aged between 2 and 18 years, participated. The collection was carried out by telephone. Participants answered the authors' questionnaire, consisting of 11 questions about using electronic devices and the use of accessibility tools and strategies in the virtual or conventional classroom during the pandemic. The data were analyzed in a descriptive and inferential manner. Results: 22.5% of virtual school classes took place in online courses format, recorded by computer or cell phone, the others were divided into other formats. 52.5% can monitor virtual activities with the help of family members. 25% of children or adolescents were using the FM System during the face-to-face class before the pandemic. 27.5% report that the school provided some specific support for distance activities. 47.5% would not like to receive guidance on strategies for improving access to classes or developing auditory and oral language skills via call center, and 27.5% and 20% would like advice by cell phone and computer, respectively. The study allowed to know the reality of access to distance education for students with hearing impairment during the COVID-19 pandemic. Authors: Silva, Rebeca Liaschi Floro Angelo, Thais Corina Said de Moret, Adriane Lima Mortari Frederigue-Lopes, Natália Barreto Jacob, Regina Tangerino de Souza My e-mail for contact is rebeca.liaschi.silva@usp.br Which dates you can meet with conference participants to discuss your presentation: May 05. Thanks in advance.