The results demonstrated that a variety of cognitive processes, such as working memory and phonological, syntactic, and morphological awareness are important for reading comprehension and compromised in poor comprehenders. The GC group performed better than the PC group on all of the cognitive measures, indicating that comprehension depends on a variety of phonological, memory and linguistic processes and that adequate word recognition skill are important for reading comprehension. The prevalence of the ESL and L1 students was similar across the three reading groups. The ESL and L1 students demonstrated similar performance, indicating that the skills underlying reading comprehension are similar in the ESL and L1 students. This study demonstrated that ESL students are capable of developing word reading and reading comprehension skills that are as strong as those of their L1 peers.