A junior-senior level course in listening focuses on a 2- to 3-day unit on examining communication and cultural diversity. In this unit, the primary element is an activity involving student participation, and the major theme of this activity is cultural values and norms. Attribution training, a technique designed to teach persons from one culture to interpret events as persons from another culture do, is used to help students address the role of cultural values in the process of effective listening in intercultural interactions. This course is based on an original project (constructed by Hachiya) in which American and Japanese students were requested to select among alternative value related choices for each of several episodes depicting a situation which could involve a problematic interaction between persons from different cultures. The outcomes of this activity in the listening course often reveal certain patterns which are useful to aid in gaining a better understanding of intercultural listening. For example, the activity can often be used as an indication of student understanding of values in an intercultural situation both before and after the unit which focuses on Japanese culture and communication. Involving students in these activities can be a means to gain better understanding and appreciation of cultural values as they affect listening between cultures. It appears that an activity based on attribution training has merit as a learning tool. (Fifteen references are attached.) (PRA)