Listening perhaps marks the first step for those who embark on learning a new language. It is a main source of necessary input for language learners and as such plays a critical role in language learning. This skill, however, is not easy to acquire and often poses a challenge to second-language learners and teachers. The chapter opens with a review of the nature of the spoken discourse in an attempt to raise awareness as to how the characteristics of the spoken language might affect and interfere with listening comprehension. Two different perspectives on listening, namely, listening as comprehension and listening as acquisition (Richards, 2008) will be discussed, and some activities that cater to each perspective will be introduced. Thereafter, types of listening are introduced, and their implications for selecting and designing instructional materials and classroom activities will be discussed. A review of the factors that need to be considered when assessing L2 listening ability and a discussion of the approaches to and techniques of measuring the ability conclude the chapter.