The main purpose of this study was to evaluate the cost-benefit, cost-utility, and cost-effectiveness of cochlear implantation, comparing it to the use of hearing aids in children with profound bilateral sensorineural hearing loss.The nonparametric propensity score matching method was used to carry out an economic and impact assessment of the cochlear implant and then perform cost-benefit, cost-utility, and cost-effectiveness analyses. Primary information was used, taken randomly from 100 patients: 62 who received cochlear implants (treatment group) and 38 belonging to the control group who used hearing aids to treat profound sensorineural hearing loss. The Results was an economic cost differential was found—to the advantage of the cochlear implant—of close to US204000betweentheimplantandtheuseofhearingaidsovertheexpectedlifespanofthepatientsanalyzed.Thisamountreferstothegreaterexpensesthathearing−aidpatientswillhave.Withthisadjustedfigure,thecost−benefitindicatorshowsthatforeachdollarinvestedtotreatthecochlear−implantpatient,thereisareturnontheinvestmentofUS 2.07. Conclusions, the cochlear implant produces economic benefits for the patient. It also produces health utilities since positive cost-utility (gain in decibels) and costeffectiveness (gain in language discrimination) ratios were found