Although episodic memory deficit in patients with multiple sclerosis (ME) is a well established fact, there is no agreement about the origin of this disorder in terms of cognitive processes. Whereas most of the studies attribute this deficit to defects in memory recovery processes, others contribute evidence in favor of the hypothesis that considers that it originates in difficulties in coding memory processes.However, the analysis of the relationship between coding processes and memory functioning in ME is a scantly studied topic. In the present article, we studied coding processes and their relationships with executive control processes in a group of patients with ME. We used a set of indexes of the Test of Verbal Learning from the TAVEC test for the evaluation of the coding processes. To assess the executive processes we used a semantic verbal fluency task, the WCST, and WAIS III scale of matrixes. We worked with 36 patients with ME diagnosis and 36 healthy control participants, paired by age and educational level. The results showed a deficit in the coding processes and the existence of a significant association between these processes and executive functioning.