The subtitles of various languages which can assist comprehension leads to language learning and teaching (Markham, 1999). Rost (1994) listed several reasons to show the important role listening plays in second language learning and instruction, one of which is that listeners need to interact with speakers to achieve understanding. Watching movies can improve the listening skills of students, whether they are learning English as a foreign language or whether they just want to improve their ability to listen to, concentrate on or comprehend it. Given the importance of listening in terms of foreign language comprehension, the advantages movies bring to language learning and teaching, and the pedagogical needs of movies with and without subtitle for listening comprehension. This study discusses the effect of watching movies with and without subtitles on Iranian EFL learners’ listening comprehension and it also examines the difference between watching movies with and without subtitles.