This study reported the reliability and validity of perceptually determined inspiratory loci and temporal breath group structure between 20 young Taiwanese adults with prelingual severe to profound hearing impairment (HI) and 20 age-gender-education-matched controls (HC) with normal hearing. The reliability and validity of perceptual judgment of inspiratory loci were considered satisfactory for both groups, although the HI group exhibited more error rate than the HC group. Furthermore, compared to the HC group, the HI group had more inappropriate inspiratory loci and speech breathing frequencies, longer inter-breath-group pause, but comparable breath group duration.