Visually impaired disabilities have requiring an appropriate medium for learning. Audio student worksheet (LKS) is one of the media for persons with disabilities are being developed. The aim of the study was to determine the subjects that require media audio LKS, format of audio LKS, player tool for audio LKS program and accompanying materials required as supporting audio LKS. This research was conducted by the method of research and development. The results of this study showed subjects that require audio LKS is a national examination subjects such as Indonesian language, English language, science and mathematics. Form of audio LKS for visually impaired disabilities is a summary with multiple choice questions. Instruments of audio LKS that suitable for visually impaired disabilities are laptop and an MP3 player. The understanding of the audio LKS for visually impaired disabilities should be complemented with an accompanying material in the form of Braille.