Purpose: Our goal is to understand how the different types of plural marking are understood and processed by children with cochlear implants (CIs): (a) how does salience affect the processing of plural marking, (b) how is this processing affected by the incomplete signal provided by the CIs, and (c) is it linked to individual factors such as chronological age, vocabulary development, and phonological working memory? Method: Sixteen children with CIs and 30 age-matched children with normal hearing (NH) participated in an eye-tracking study. Their task was to choose the corresponding picture to an auditorily presented singular or plural noun. Accuracy, reaction time, and gaze fixation were measured and analyzed with mixed-effect models. Results: Group differences were found in accuracy but not in reaction time or gaze fixation. Plural processing is qualitatively similar in children with CIs and children with NH, with more difficulties in processing plurals involving stem-vowel changes and less with those involving suffixes. Age effects indicate that processing abilities still evolve between 5 and 11 years, and processing is further linked to lexical development. Conclusions: Our results indicate that early implantation seems to be beneficial for the acquisition of plural as indicated by very small between-group differences in processing and comprehension. Processing is furthermore affected by the type of material (i.e., phonetic, phonological, or morphological) used to mark plural and less so by their segmental salience. Our study emphasizes the need to take into account the form of the linguistic material in future investigations at higher levels of processing.