The aims of research to analyze the correlation of student perceptions on the use of podcasts in improving listening scores at SMA 1 Samarinda. This research employs a qualitative approach to analyze data in-depth, aiming to understand social or human issues through various methodological traditions. The study focuses on the correlation between students' perceptions of podcasts and their improvement in listening skills. The research, conducted at SMAN 1 Samarinda, will take place in June 2024, using purposive sampling to select participants, including one English teacher and students experienced with podcasts. The sample consists of 264 students from grades X and XI. The study utilizes questionnaires, listening tests, and interviews as instruments to gather data. The questionnaires assess students' perceptions of podcasts, while the listening tests evaluate their listening comprehension. Data collection involves distributing the questionnaire, guiding students, and administering the listening test. Statistical methods, including validity and reliability testing, and descriptive statistics with SPSS 20, are used to analyze the data. The research aims to provide a comprehensive understanding of how podcasts influence students' listening skills. The findings of the study reveal that the majority of students had positive perceptions of podcasts as an effective educational tool. Over 50% of students felt that podcasts helped improve their listening skills, comprehension, and vocabulary. Additionally, 62% found podcasts practical and easy to integrate into their routines, enhancing their engagement. Pre-test and post-test results showed a 15.8% average improvement in listening skills, with Class XI.6 showing the highest improvement of 16.9%. Pearson’s correlation test showed a moderate to strong positive correlation between students' perceptions of podcasts and their improvement in listening scores, with correlation coefficients ranging from 0.62 to 0.72 and all p-values statistically significant. Students who found podcasts convenient and engaging showed greater improvements. The flexibility of podcasts allowed learning at their own pace, and the enjoyable nature of podcasts boosted motivation and participation. The questionnaire's validity and reliability were confirmed, with a Cronbach's Alpha of 0.872, indicating excellent internal consistency. The normality test confirmed that the pre-test and post-test scores followed a normal distribution, meeting the assumptions for parametric tests.