This research with 40 hearing impaired children was performed to find out the characteristics of the phonological processes for each age, hearing loss degree and aided threshold degree through the transcriptions. The phonological processes of hearing impaired children are similar to those of normal children with a peculiar type of patterns in phonological processes. The results show that: (1) Between 5 and 6 year old groups the phonological processes were significantly different in palatal backing, glottal replacement and frication; between 6 and 7 year old groups the phonological processes were significantly different in velar fronting, labialization, alveolization and labial assimilation; between 7 and 8 year old groups the phonological processes, labialization, alveolization and alveolar assimilation, however 8 year old group showed more phonological processes than 7 year old group. (2) Between moderately-severe and severe hearing impaired groups, phonological processes were significantly different in the omissions of postvocalic, nasal and velar, stopping and stop assimilation. The differences of severe and profound groups were not found at all. (3) Aided hearing thresholds did not show any significant difference.