This study investigated principals' self-perceptions and teachers' perceptions of principals' listening skills. An instrument measuring perception of listening skills was developed on the basis of four listening factors: attending, empathy, response, and trustworthiness. Factor analysis confirmed the structure of the new listening instrument, and reliability analysis produced acceptable Cronbach alphas. The results of the study supported the hypothesis that principals' self-perceptions of their listening skills were higher than teachers' perceptions of their principals' listening skills. (Contains 4 tables.)