This study aims at examining the effects of Kodály approach music therapy on the pitch regeneration of normally hearing children and children with a cochlear implant. In addition, the study tries to figure out the differences on the pitch regeneration of normally hearing children and children with a cochlear implant comparatively through a comparative analysis. For this study, 5 normally hearing students and 5 students with a cochlear implant are selected as a study subject. We analyze collected data to figure out the change of pitch regeneration by using Split-Plot Factorial Design and Repeated Measures ANOVA. In conclusion, it is proved that Kodály approach music therapy is effective on the pitch regeneration of normally hearing children and children with a cochlear implant.