Hearing aid devices are worn within people's ears to help them hear the sounds around them. Teachers have to accept the use of hearing aids in the classroom as a device to assist students with hearing loss (Plumley, 2008). Further study is helpful to hearing aid research because it demonstrates the importance of hearing aid benefit awareness in motivating parents and children to properly use hearing aids. The price of hearing aids should be reasonable enough for students to afford or the government should provide them for free. The purpose of this study was to explore male and female students' attitudes toward the use of hearing aids in Al-Ahsa Schools in Saudi Arabia using different predictors that can determine students' attitudes. The researcher identified some factors that may impact these attitudes, namely gender, perceived effectiveness, social life, denial, and adaptation, in order to reliably predict the dependent variable, attitudes of students toward the use of hearing aids. The study also intended to examine which of these predictors is the most important in examining students' attitudes. The design of multiple regression method was used in this study. The survey tool was designed by the researcher to collect and interpret the data for this study. Based on the nature of the study, the quantitative method was employed to obtain information about students' attitudes toward the use of hearing aids. One hundred and thirty-three out of 138 students participated from both special schools, only for students with hearing impairments, and public schools, which had some students with hearing impairments, in Saudi Arabia. One hundred and thirty total responses were used in the analysis after removing three cases of outliers, and the response rate of the study was 92%. The components of the survey focused on six aspects: perceived effectiveness, social life, adaptation, denial, attitudes and certain demographic questions. The results showed that an R[superscript 2] of 0.18 was obtained from the analysis indicating that approximately 18.4% of the variance of the students' attitudes toward the use of hearing aids can be accounted for, based on the sample size, by the linear combination of perceived effectiveness, social life, adaptation, denial, and gender. The adjusted (R[superscript 2]) indicates that the combination of predictors resulted in determining around 15% of the variance in the dependent variable, students' attitudes when considering the whole population. The analysis showed only one of five predictors, the perceived adaptation, significantly predicted the dependent variable (N= 130, beta= 0.3, p less than 0.05). The other predictors were not significantly successful in determining the dependent variable. The results showed there was no significant difference between boys' and girls' attitudes toward the use of hearing aids. Based on the ANOVA table, the combination of the five independent variables significantly predicted the dependent variable. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com/en-US/products/dissertations/individuals.shtml.]