“…In the face of scarce resources, decision makers are not only interested in the effectiveness of certain healthcare interventions but also in the costs that are involved. Several studies have analysed the costs of cochlear implants, in particular in the United Kingdom [2–14], United States [15–22], Australia [23], France [24], The Netherlands [25], Germany [26], Belgium [27], and Asia [28, 29], and some of these studies have shown the costs of CI for healthcare systems, leading to major rethinking in the field of health cost rationalization. Healthcare financing conditions are fitted to these countries, and differences in healthcare settings influence the results of a cost analysis.…”