The aim of this study was to examine the relationships between reasoning, working memory, and language in children with cochlear implants. A battery of tests of language, working memory, reasoning tasks, and speech perception tests was administered to each child. The participants were twenty-five children with deaf who had cochlear implant surgery before the age of 3. Parallel mediation analysis was conducted. The cause of reasoning is the working memory, however this effect is shown with the indirect effects of receptive and expressive language skills. As a result, activities to improve verbal working memory and receptive and expressive language skills might improve reasoning skills of children with cochlear implants.