A cursory look at most students in Kurdistan is ample to show that the role of listening comprehension in dictation, as an integral part of language learning, has often been overlooked in the development of EFL curriculum. To conduct the study 80 students were selected from Islamic Azad University, Sanandaj Branch. They were divided into groups A and B and were taught dictation in two different ways. For group A it was done traditionally while for group B it was in accordance with processing listening comprehension and improving listening. The result of ANCOVA revealed that group B leads to higher performance in dictation.
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