Resumen:
Listening Comprehension is considered the most important skills when people want to
learn a new language, which in this case is English, and it can be evidenced in the different
studies already carried out, such as "The effects of audiobooks on comprehension listening to English students as a foreign language" This research was focused on fluency, listening comprehension and vocabulary as a skill. Focusing now on this research of "audiobooks for children as a strategy to develop listening skills" with the purpose of establishing the incidence of the audio story in the development of auditory skills in its users, the qualitative research process in order to collect information through a virtual interview that was given by the teachers of the EDUCA institution graduated from Universidad Estatal Peninsula de Santa Elena, who help to confirm that the frequent use of audiobooks does indeed give a positive response when used correctly. In addition, this research indicates that use of audiobooks goes hand in hand with reading and correct pronunciation, due to the sequence that the learner follows, that is, when the student listens and tends to train his listening comprehension in addition to frequently repeating the words. How new to your vocabulary. Finally, listening is the main skill that opens the possibility of learning a new language.