The study attempted to assess the closed set word identification abilities in children with cochlear implant (CI) with a picture identification test developed in Tamil. The test was validated on typically developing children with normal hearing (NH) to build a reference for comparison. Participants for the study included 205 children with NH between the age range of 3-6 years and 45 children with cochlear implant within the age range of 3-11 years. The picture identification test was developed using bisyllabic words with corresponding pictures in Tamil. Two lists were created with 25 words each and administered to the children with NH and CI. The scores of both the groups were analysed. The results indicated that the mean scores improved as age increased for children in the NH group. Also, there was no significant difference in performance between the two-word lists. Significant difference in scores was noted between the CI and the NH group (p \ 0.01). However, the mean scores in the CI group increased as the experience with CI increased. The picture identification test in Tamil is deemed appropriate to elicit closed set word identification responses for children with CI between the age of 3-6 years. The test will provide supplemental information for mapping and to plan habilitation for children with CI.