Language development does not follow pattern similar to their hearing peers in children with cochlear implants. The main objectives of the study were to assess comprehension, expression and generalization of plural concept in children with CI and its relation with various factors. 15 children using cochlear implants in the age range of 6-14 years participated in the present study. All of them were having severe to profound hearing loss and using cochlear implants since 2-6 years. Participants were first assessed and later training was given for 1 month for plural concept. Results revealed limited comprehension & expression of plural at the time of assessment. Post training there was a significant improvement seen in comprehension and expression of plural concept. There was a significant relation of age of implantation and home training to better outcome. Thus, this paper focuses on plural concept abilities in children with cochlear implant.