Speech recognition threshold (SRT) is an important clinical measure that validates the pure-tone average (PTA), assists in diagnosis and prognosis of hearing and hearing impairment, and helps identify non-organic hearing impairment. Few published, recorded, and standardized materials exist in languages other than English, which results in audiologists testing individuals using materials developed in a non-native language. Research shows that this is problematic, as certain criterion for SRT testing are not met. Thus, performance may reflect test-language deficiency rather than hearing impairment. Currently, there are no known published materials for use in measuring the SRT in individuals whose native language is Tongan. The purpose of this project was to record and develop psychometrically equivalent words in Tongan for measuring the SRT. This study identified 28 trisyllabic words that were relatively homogenous in relation to audibility and psychometric function slope. The intensity of these 28 words was adjusted to equate 50% threshold performance for each word with the mean PTA (5.92 dB HL) for the twenty normally hearing participants. These materials were digitally recorded onto compact disc for distribution and use for SRT testing in Tongan.