The needs survey shows that English
listening skill of the students in the tenth graders of
Indonesian Islamic High School or Madrasah Aliyah is
not well developed. Consequently, the listening
instructional materials based on standard of content
2006 used in the classes need to be advanced. The
researcher used only one try out of the product,
second revision in this study was the seventh step of
Borg and Gall model operational product revision.
This was done based on the result of the try out, and
the final product (the production of the new
materials). The development used in this study
consists of needs survey, developing the materials,
experts and teacher‟s validation, revision, try out,
second revision and the final product. The product is
found acceptable for the tenth grade students