Abstract. Listening comprehension occupies a central position in foreign language learning and serves as a foundation for the development of communicative competence. In English as a Foreign Language (EFL) contexts, listening is often considered one of the most challenging skills because learners must process spoken language in real time while simultaneously interpreting meaning, context, and speaker intention. Effective listening comprehension involves a complex interaction of cognitive, linguistic, and contextual factors. This article explores the nature of listening comprehension in EFL, examines its theoretical foundations, discusses the major factors influencing listening performance, and highlights its significance in language acquisition. The study emphasizes the importance of adopting appropriate instructional strategies to improve learners’ listening abilities and overall language proficiency.