This article examines the importance of developing listening skills in young learners while learning English as a foreign language. Listening is considered a core language skill that directly influences the development of speaking, reading, and writing abilities. The study highlights listening as an active and cognitive process involving attention, perception, memory, and comprehension. The article also analyzes the views of prominent linguists and educators such as Stephen Krashen, Gary Buck, and H. Douglas Brown on listening comprehension. In addition, practical methods for improving listening skills among young learners are discussed, including the use of podcasts, songs, movies, audio stories, and interactive listening games. The findings emphasize the crucial role of teachers in creating appropriate learning conditions and applying effective strategies to enhance attentive listening skills in children.