Second language acquisition theories and models over the past 10 years have focused primarily on learner variables, long‐term language storage, and retrieval for production. This article presents a synthesis of second language acquisition research and adds interpretations of research on memory and verbal‐input processing which relate to second language acquisition. From these perspectives, a theoretical model of listening comprehension in the adult language learner is developed. Implications of comprehension theory for second language teaching are then examined in light of suggestions in the pedagogical literature for increased emphasis on listening comprehension in the classr