This document provides guidance on teaching listening skills to ESL students. It begins by defining listening and explaining why it is important to teach. Some of the difficulties both teachers and students face with listening are then outlined, such as students trying to understand every word or getting distracted. The document offers top tips for pre-listening, while listening, and post-listening activities. These include giving students questions to guide their comprehension and playing recordings multiple times. A successful listening activity is also described that reduces distractions and engages students with predictions. The document concludes by listing sources of different listening materials and exercises.