<![CDATA[Listening is one of the important skills that needs to be mastered by students who want to learn English. There are many effective strategies and techniques to teach listening to students. The objectives of this study are to describe the teaching process and strategies used in teaching listening skills in the Language Development Unit class and the differences at each level. The methodology used in this study is descriptive qualitative by involving 3 teachers and 3 students representing high, middle and low classes as participants. Researchers used observation and interview methods to collect data. The results show that the high and middle classes use the same strategy, namely CLT and TBLT, but the way they are used is different. Meanwhile, lower grade teachers use repetition and note taking strategies in teaching. It can be concluded that there are similarities in the use of strategies but with different teaching methods or processes at each level. Keywords: Listening skill, Language Development Unit, Teaching process]]>
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