Purposes: Speech acceptability means the subjective judgement of listeners regarding the naturalness and normality of the speech. The purpose of this study was to determine the predicting variables for speech acceptabilities of children with cochlear implants. Methods: Twenty seven children with CI participated. They had profound pre-lingual hearing loss without any additional disabilities. The mean of chronological ages was 8;9, and mean of age of implantation was 2;11. Speech samples of reading and spontaneous speech were recorded separately. Twenty college students who were not familiar to the speech of deaf children evaluated the speech acceptabilities using visual analog scale. 1 segmental (articulation) and 6 suprasegmental features (pitch, loudness, quality, resonance, intonation, and speaking rate) of speech were perceptually evaluated by 3 SLPs. Correlation and multiple regression analysis were performed to evaluate the predicting variables. Results: The means of speech acceptability for reading and spontaneous speech were 73.47 and 71.96, respectively. Speech acceptability of reading was predicated by the severity of intonation and articulation. Speech acceptability of spontaneous speech was predicated by the severity of intonation and loudness. Discussion and conclusion: Severity of intonation was the most effective variable to predict the speech acceptabilities of both reading and spontaneous speech. A further study would be necessary to generalize the result and to apply this result to intervention in clinical settings.