This study aims to develop and validate a willingness to listen (WTL) scale for second language (L2) contexts. There are several studies on willingness to communicate (WTC) in L2. However, most of these studies are based on the speaking dimension of communication. As an ignored dimension, listening in L2 is underestimated in WTC research. The study is based on the fact that listening, along with speaking, composes an important part of communication in L2 contexts. In order to develop a valid and reliable WTL in L2 scale, a series of analyses has been carried out after creating the items for the scale. The sample group is composed of 335 students for the first application, and 97 students for the second application. In order to assess the reliability and validity of the scale, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) have been conducted. Also, Cronbach's a, Guttman Split-Half, and Spearman-Brown coefficients have been calculated. Consequently, WTL in L2 scale is developed as a Likert-type scale with 19 items which constitute a four-factor structure. WTL in L2 is a valid and reliable scale in determining willingness to listen structure in various L2 contexts.