The master's thesis provides an overview of research on the topics of the development of hearing and speech, as an important part of overall child development, the verbotonal system, and hearing and speech rehabilitation based on VTM (Verbotonal Method) principles, as well as the significance of play and toys for children's psychomotor development. The overviews are presented with the aim of establishing the concept of an interactive sound toy based on the results of relevant scientific research and theoretical reflections. In the methodological part of the thesis, the concept of an interactive material in the form of a sound toy is presented. The toy is intended for typically hearing children aged four and children with hearing impairments whose auditory age corresponds to the mentioned chronological age. The author's design of the sound toy is based on VTM principles to promote multimodal development of speech and listening, development of the spatial-perceptual system, and the connection between body and voice or gross motor skills and fine motor skills. It is important that the material for the development of listening and speech fosters a bias-free relationship between the educator and the child, encourages the child to listen and speak on a given topic, as well as engage in physical activity essential for the overall psychomotor development of the child.