Young children learn mostly by listening. So, listening must be an integral part of daily activities for successful learning of foreign languages . At first, students will listen and familiarize with the teacher's voice. As might be expected it is important  for students to be exposed to different speed, accents and pronunciation beside their educator's voice. This can be achieved by listening to an immense audio content  available on audio CDs. Through Cds students will gain comprehensible input which is essential for speech production. Through absorbing the audio content students will distinguish sounds, recognize words and understand the sentence structure. It is important that the listening material is understandable so it becomes comprehensible. It can be achieved by listening songs with TPR, listening to stories with assistance of pictures, hearing and filling for a specific piece of information, sequencing the drawings in a timeline and so on.  Cds with authentic relevant content can be reliable and effective aids for exposing students to mother tongue speakers and facilitating the process of learning a language.