The purpose of this study was to examine the acoustic perception different by formants change for profoundly hearing impaired children with cochlear implants. The subjects were 10 children after 15 months of experience with the implant and mean of their chronological age was 8.4 years and Standard deviation was 2.9 years. The ability of auditory perception was assessed using acoustic-synthetic vowels. The acoustic-synthetic vowel was combined with F1, F2, and F3 into a vowel and produced 42 synthetic sound, using Speech GUI(Graphic User Interface) program. The data was deal with clustering analysis and on-line analytical processing for perception ability of acoustic synthetic vowel. The results showed that auditory perception scores of acoustic-synthetic vowels for cochlear implanted children were increased in F2 synthetic vowels compaire to those of F1. And it was found that they perceived the differences of vowels in terms of distance rates between F1 and F2 in specific vowel.