In the article there were considered the difficulties faced by children with the general underdevelopment of speech (GUS) while entering school. With a focus on school maturity criteria, the article stated on those minuses of oral speech, functional, operational base, which cause the unsuccessfulness of the children with GUS in learning basic academic skills. There were defined the mechanisms of occurrence of such disorders as dyslexia, dysgraphia, dyscalculia. Taking into account the systemic nature of speech disorders of children with GUS, the article discovered the speech preparation directions of children for school. An important aspect of correctional and developing work is to form different activities of the preschool children with GUS, especially the game activities, as the leading activity of the preschool children. While preparing children for school there should be promoted such components of teaching and learning activity, as motivational and target, organizational and oriented, content and procedural, regulatory, control and evaluation. Considering the fact that children with GUS could have underdevelopment of both verbal and nonverbal functions, their preparation for school should implement a systematic and comprehensive approach. The necessary work is not only about the correction and formation of their phonetic and phonemic, lexical and grammatical structure of speech, coherent speech skills, but also about gnosis, praxis, mnemic and thinking processes and also emotional and volitional and motor regions. The article also focused on the fact that many children with GUS inherent weakening, slowness of mental and physical development, which are often associated with residual organic pathology of the central nervous system. In order to prevent psycho-emotional overload of the children with GUS, teachers should take into account their physiological, personal characteristics, health and social situation of the development. Only under the condition of comprehensive preparation of children for school, it is possible for children with GUS to adopt deliberately the new social and psychological position, to bring up positive attitudes to schooleducation.