Listening comprehension is more than just hearing what is said; rather, it is a child’s ability to understand the meaning of the words he hears and to relate to them in some way. When children hear a story, for instance, good listening comprehension enables them to understand it, remember it, discuss it, and even retell it in their own words. This is an important skill to develop even at an early age, because good listeners grow up to become good communicators.