Objective To explore the application and effect of small incision and “T” shaped musculoskeletal flap in cochlear implantation. Methods A retrospective analysis was performed on 56 patients(57 ears) with severe and extremely severe sensorineural deafness treated in Dali Bai Autonomous Prefecture People’s Hospital. A cochlear implant was surgically placed under the skin behind the ear with a small incision and a “T” shaped musculoskeletal flap. Postoperative incision length, operation time and postoperative healing were recorded. Results The average incision length was (3.5±0.5) cm. The average operation time was (95±10)min. Incision infection and implant exclusion occurred in 1 ear after surgery. The other patients healed well, who did not develop flap related complications. Conclusion The application of small incision and “T” shaped musculoskeletal flap in electronic cochlear implantation have better visual field and lower flap complications without increasing operation time.