Information and Communication Technologies (ICT) have become very important for the educational system thanks to the development of Virtual Learning Objects VLO. Nevertheless, when VLOs are used by students with hearing impairment, they must be designed considering inclusive design conditions to ensure proper interactions. Thus, students with specific disabilities might use VLOs to facilitate their learning processes. Then, in this paper, we propose an approach to the conceptual design of a model for the technological, pedagogical, and cognitive articulation that can be implemented in the construction of a VLO.