Since listening is a multi-dimensional skill that involves many factors, it is very difficult to identify variables that affect the process. In the current study, it is aimed to determine whether anxiety and attitude are thought to be among the factors affecting listening affect listening comprehension process. To this end, the study employed the relational research method. The study was conducted on 187 seventh grade students attending a state middle school in the city of Kütahya in 2017-2018 academic year. The results obtained have revealed that there is a significant and negative correlation between the students' listening comprehension and anxiety and a significant and positive correlation between their listening comprehension and listening attitude. Moreover, a significant, medium and positive correlation was found between their listening anxiety and listening attitude, and listening comprehension. It was also found that 29% of the variance in the depending variable, listening comprehension, is explained by two independent variables, listening anxiety and listening attitude.