Adhering to the notion that there is a correlation between the listening strategies used by L2 learners as ESL learners and their listening comprehension, this paper explores that relationship. Likewise, the study aims at investigating and identifying the listening strategies and listening comprehension among L2 or second language learners. Specifically, it seeks answers to the questions on the listening strategies used by L2 learners in terms of metacognitive, cognitive and socio-affective: beginning, developing, and proficient; their listening comprehension by item level; the relationship of the listening strategies and listening comprehension of L2 learners; and the intervention for teaching listening strategies in the ESL (English as a Second Language) classroom. In order to accomplish the purpose of this study, the correlation, analysis and surveys are used in this Descriptive Research. The data reveals that the L2 learners make use of a variety of listening strategies from time to time. They are flexible to adapt strategies in learning English as their second language. The learners are also found to have a developing listening comprehension; therefore they do not have sufficient skills to infer, discriminate, process and retain essential information from a listening source. These are attributed to several factors including unplanned, random and uncontrolled use of metacognitive, cognitive and socio--affective listening strategies. Therefore, it is concluded that the frequent, systematic, and appropriate use of listening strategies can have positive effects on listening proficiency of L2 learners. This paper likewise discusses the implications of the findings on language teaching, and learning.