Our study investigated the differences in speech performance and neurophysiological response in groups of school-age children with unilateral hearing loss (UHL) who were otherwise typically developing (TD). We recruited a total of 16 primary school-age children for our study (UHL = 9/TD = 7), who were screened by doctors at Shin Kong Wu-Ho-Su Memorial Hospital. We used the Peabody Picture Vocabulary Test-Revised (PPVT-R) to test word comprehension, and the PPVT-R percentile rank (PR) value was proportional to the auditory memory score (by The Children's Oral Comprehension Test) in both groups. Later, we assessed the latency and amplitude of auditory ERP P300 and found that the latency of auditory ERP P300 in the UHL group was prolonged compared with that in the TD group. Although students with UHL have typical hearing in one ear, based on our results, long-term UHL might be the cause of atypical organization of brain areas responsible for auditory processing or even visual perceptions attributed to speech delay and learning difficulties.