Listening cannot be overemphasized since it is a vital skill in terms of the four language arts, language learning, and language teaching. The strategies that MICE-major university students might like are explored for their listening comprehension. Moreover, the research revealed the type of listening comprehension test item that could be difficult for students and indicated the difficulty that students might have in comprehending the test item so as to find some good strategies to overcome the difficulties. Furthermore, the classification of listening comprehension test items will conform to that of educational objectives of cognitive domain based on Bloom's (1974) taxonomies of educational learning [5]. Based on the findings, MICE-major university students will review their learning process and ask for more listening practice and strategic guidance in the hope that such activities will improve their listening comprehension and solve their listening difficulties, so that language teachers will create a win-win opportunity to double-check instructional deficiencies and offer supplementary aids. The qualitative research was conducted through a semi-structure interview. Based on academic performance, subjects recruited in this study were included 24 MICE-major students, 12 of whom were chosen as HPL students while the other 12 as LPL ones at National Kaohsiung University of Hospitality and Tourism in Kaohsiung City, Taiwan. The instruments used in this study included the simulated listening comprehension test of the Intermediate Level of the GEPT, and listening comprehension strategy questionnaire designed by the researchers. The pedagogical implication of research results will help ESP teachers to enhance their MICE-major university students' listening comprehension in their oral communication as required at work.
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