Studies in language education have mainly been carried out either on target language as a second or a foreign language. However, there are not enough studies on second language and foreign language education in the same setting. This comparative case study investigated the attitudes of two language learner groups toward listening based on their conceptions and understanding of the relationship between their listening development and learning context. The participants were selected through purposeful sampling. One group was composed of students learning English in Turkey as a foreign language, representing the foreign-context group, the other group involved international students of Turkish in Turkey, representing the target-context group. Open-ended questions and semi-structured interviews were used for data collection. The results of the content analysis pointed at the positive attitudes of both groups toward listening. In addition, while the foreign context was reported to lack the necessary chances for language exposure and listening practice, the target context was revealed to be input-rich and practice-rich in terms of listening in authentic settings. The results are discussed in line with previous research and some practical suggestions are offered concerning listening development and instruction in foreign context and target context.