This study was to compare some acoustic characteristics of vowels produced by children with cochlear implant (CI) and the children with normal hearing. 20 subjects under ten years old were further classified into two groups (one group of CI children under four years old and the other group of CI children over four years old). For the normal hearing group, 20 subjects are participated in the experiment. Some acoustic parameters including fundamental frequency (F0) and formant frequencies (F1, F2) were measured in the two groups according to the age of cochlear implant operation. For the CI group, three comer vowels (/a/, /i/, /u/) were recorded five times in isolation and analyzed with Multi-Speech (Kay Elemetrics, model 3700), and two independent t-tests on their formant data were conducted using SPSS 11.5. The result showed that the implanted group over four years had a significant difference in F0 and F1 comparing with the implanted group under four years of age as well as the normal hearing group. Those values of the children with the implanted group under four years old were closer to those of the children with the normal hearing. As to the F2, there was no significant difference among implanted groups. However, it was shown that the vowel space for the implanted groups regardless the operation age indicated much smaller than that for the normal hearing children. This acoustic results suggest that CI surgery would be much more effective if it is done under the age of four years old.