This is a model-based economic analysis which estimates the costeffectiveness of providing unilateral cochlear implantation for three sub
groups of the profoundly bilateral deaf population, namely 1) prelingual deaf children, 2) prelingual deaf adults and 3) postlingual deaf adults, using both the provider’s and societal viewpoints. The results showed that providing cochlear implantation for prelingual deaf children was at the borderline of being considered cost-effective when using the provider perspective with a decision threshold equal to the Thai GDP per capita. For both prelingual and postlingual adults the ICER was above this decision threshold, but still within the range of reasonable cost-effectiveness, subject to other criteria. However, using the same threshold while taking a societal viewpoint, cochlear implantation is not cost-effective for any of the sub groups.