Students? and teachers? expectations about teaching and learning have undergone a complete change lately thanks to the increasing use of information technologies. New tools are now emerging, named Learning Object Repositories, that aim to make learning resources readily accessible to educators and learners. A Learning Object Repository (LOR) is an electronic/digital catalog that contains digital learning content and simplifies the search for LOs by using common semantic metadata. The main problem in LOR design is to define an effective method for cataloging LO users, in order to make tailored searches conforming to users? learning or teaching needs. This paper aims to discuss this issue and propose a taxonomy for cataloguing LOs using the educational section of IEEE LOM. Finally, we have applied our taxonomy to classify LOs in the automotive field.