This article investigates the effect of different accents on high- and low-proficiency second language (L2) learners. It begins with testing the English listening proficiency of Chinese students and then compares the influence of three accented English (a British accent, an Australian accent and an Indian accent) on their listening scores. Finally, the findings of this paper indicate that accent has a similar influence on high- and low-proficiency learners. The Indian accent could influence test takers' perceptions of intelligibility, and it influenced low-proficiency learners more. All learners preferred the British-accented English, but more high-proficiency learners accepted the Indian accent than low-proficiency ones. Apart from that, accent familiarity can influence listening comprehension and accent preference, but the effects were not strong in this study.