OBJECTIVE: Strengthen the network of equivalence relations between dictated sentences, printed sentences and human actions pictures, and to verify the effect on intelligibility intelligible speech in picture naming in children with cochlear implants. Initially, participants initially showed more accurate in speech tasks in reading printed sentences reading than in picture naming. MATERIAL AND METHODS: The sessions were conducted with a notebook computer and, with PROLER ® software (ASSIS; SANTOS, 2010, Belém, PA, Brasil), that exhibited tasks involving sound stimuli (witch were amplified in speakers) and images. Three sets of stimuli were designated with syntactic function of subject-verb-object. Four participants (M = 9 years, M = 5 years of cochlear implant use CI) were taught to construct printed sentences based conditionally on the dictated sentences. The words were selected in accordance with according to the structure subject-verb-object structure; the object remained invariable. The auditory recognition was strengthened by tasks of selecting on of pictures in a dictated sentence. Post-tests evaluated comprehension by relating a relation picture and with printed sentences construction, because they were paired to the same dictated sentences. Post-tests also evaluated the actions pictures naming and reading of 3 taught three sentences taught, besides picture naming and reading other and 6 six sentences, others, derived from the recombining action of elements of taught sentences taught. RESULTS: All participants achieved accuracy in testing tasks of dictated sentence comprehension, had improved intelligibility of speech in situations of actions pictures action naming (M = 92.03%), and demonstrated improved a higher correspondence with performance in reading of printed sentences reading (M = 97 10%) either with trained stimuli besides as to the sentences derived from the recombination sentence components (M = 90.98%). CONCLUSION: The procedure established correlations between pre-existing auditory skills pre-existing with a more intelligible speech, which accelerates the in processes of language learning.