Hearing aid selection as the first step in modifying the hearing loss is a critical point . people with severe to profound hearing loss need special consideration. In order to determine the amount of gain and output of hearing aids, some formulae are presented. Although most of these formulae are planned for mild to moderate hearing loss, they are used for severe to profound hearing losses. POGO method is one of these formulae.This method, based on halving the hearing threshold, is not suitable for profound hearing loss. There are some considerations in revising this method for severe to profound hearing loss and it’s name has changed to POGO II, too.