We identify near-infrared Ks band counterparts to Herschel-ATLAS sub-mm sources, using a preliminary object catalogue from the VISTA VIKING survey. The sub-mm sources are selected from the H-ATLAS Phase 1 catalogue of the GAMA 9h field, which include
s all objects detected at 250, 350 or 500 um with the SPIRE instrument. We apply and discuss a likelihood ratio (LR) method for VIKING candidates within a search radius of 10 of the 22,000 SPIRE sources with a 5 sigma detection at 250 um. We find that 11,294(51%) of the SPIRE sources have a best VIKING counterpart with a reliability $Rge 0.8$, and the false identification rate of these is estimated to be 4.2%. We expect to miss ~5% of true VIKING counterparts. There is evidence from Z-J and J-Ks colours that the reliable counterparts to SPIRE galaxies are marginally redder than the field population. We obtain photometric redshifts for ~68% of all (non-stellar) VIKING candidates with a median redshift of 0.405. Comparing to the results of the optical identifications supplied with the Phase I catalogue, we find that the use of medium-deep near-infrared data improves the identification rate of reliable counterparts from 36% to 51%.
