The present research aims to identify the underlying English listening belief structure of English-as-a-foreign-language (EFL) learners, thereby informing methodologies for subsequent analysis of beliefs with respect to listening achievement. Development of a measurement model of English listening learning beliefs entailed the creation of an inventory of the beliefs on EFL listening abilities and determination of reliability of measurement and model fit. Results of multidimensional item response theory analysis utilizing responses from 505 subjects confirmed a two-dimensional structure and found that the dimensionality of listening learning beliefs can be classified as Axiomatic and Praxis. Implications and suggestions for future research are discussed.