Language Scientists have confirmed that listening skill are the most important skills in teaching foreign language, because listening is a fundamental activity of communication between humans and the way to acquire other language skills (speaking, reading and writing) because with it the human acquires vocabulary and learns to make the sentences and receives the ideas and the concepts. Therefore, encourage institutions interested in the teaching of the foreign language to exercise the skill of listening in the language to be learned, and to impart the skills of listening to students is need of specialized learning materials so that the teaching of listening skill is effective because the learning materials categorized and organized this is in the best form of teaching and learning with logic, efficient, interest, realism and comprehension. It helps the teacher and the learner to reach the proposed goals. In this article, the researcher would like to write about the preparation of learning materials for the material of listening skill.