This study was an attempt to investigate how proficient and non-proficient learners used listening strategies to complete a listening task. 65 third-year Chulalongkorn University Commerce and Accountancy students participated in the first stage of the quantitative data collection. 18 students were randomly selected from the group for more in depth data. The instruments included the strategy questionnaire adapted from Oxford's (1990) and listening tasks. Descriptive statistics, the independent t-test and the think-aloud technique were used to analyze the data. The findings showed a significant difference between the two groups' report of their use of the strategies in certain areas. Also, they revealed the proficient students' appropriate use of the strategies. [This article is reprinted with permission from "An Investigation of the Use of Listening Strategies and Listening Performance of Proficient and Non-Proficient Language Learners" by Chatraporn Piamsai (2011), "E-Journal for Researching Teachers," Vol.4, Chulalongkorn University Language Institute.]