A CLASSIFICATION SYSTEM FOR FOREIGN LANGUAGE RECORDINGS, DEVISED FOR USE AT THE UNIVERSITY OF ESSEX, IS DESCRIBED IN THIS ARTICLE. CODING AND CROSS-REFERENCE SYSTEMS FOR THE VARIOUS CATEGORIES OF TAPES ARE OUTLINED, AND SPECIFIC EXAMPLES ARE INCLUDED. APPENDED IS A LIST OF TAPE REFERENCE CODES. THE SYSTEM OUTLINED IS NOT CONSIDERED IDEAL, BUT IT IS OPEN-ENDED AND MEETS THE UNIVERSITY'S ACCESS AND STORAGE NEEDS, AND IS OFFERED AS A POSSIBLE AID TO OTHER INSTITUTIONS FACED WITH SIMILAR NEEDS. THIS ARTICLE WAS PUBLISHED IN "INTERNATIONAL REVIEW OF APPLIED LINGUISTICS IN LANGUAGE TEACHING," VOLUME 5, NUMBER 4, NOVEMBER 1967, PAGES 193-200. (AR)