This is a qualitative research which presents the outcomes of a case study involving three learning objects (LOs) devoted to English language teaching. The objects were collected from the Educational Technology Coordination’s site and produced by teachers who have taken a course entitled Educational Medias. Our aim was to investigate the theory neutrality of the digital material selected for the research. The concept of LO adopted here is the one which considers it a digital reusable educational resource showing four principal characteristics: granularity, reusability, interoperability and recoverability (Wiley, 2000). Besides discussing LOs, we also included a chapter on Second Language Learning Theories (SLLT) presenting the main ideas of Lightbown & Spada (1993), Ellis (1997), Brown (2000) and Mitchell & Myles (2004) regarding the issue. We investigated the possibility of reusing the chosen objects in different contexts regarding the adequacy of the SLLT which guides the activities they offer. Although many authors have been discussing the hypotheses of theory neutrality involving LOs, our investigation does not confirm such a possibility when dealing with the selected objects.