This document provides guidance on how to teach listening skills to ESL students. It begins by defining listening and explaining why it is important to teach. Some difficulties with teaching listening include students trying to understand every word and getting distracted. The document then gives tips for pre-listening, while listening, and post-listening activities. These include reducing distractions, giving students a purpose for listening, and doing group discussions after. Sample listening exercises are also provided to help teach in a way that makes listening an engaging and successful activity for students.