This thesis is entitled “Students’ Listening Ability in Understanding English Spoken by both Native and Non Native Speakers”. The writer conducted the study with the aim of investigating students’ listening skill on native and non native speakers’ talks. To obtain the data for this study, the writer conducted a test at Madrasah Aliyah ‘Ibadurrahman SUMUT. The second grade students were taken as the subject of this study. They were taken purposively of two classes and there are fourty eight students chosen as the sample. The students’ achievement was tested by using audio casettes consists of two types of conversation; native and non native speakers conversations. Firstly, the conversations conveyed by non native speaker conducted. Then the native speaker test was conducted. And lastly the questionnaire was distributed. The result of this study show that students’ scores on both native and non native speakers tests were different (61,9% for native and 50,9% for non native speaker tests). The result of native speaker test lies on good category and not good category for non native speaker test. It can be said that, students’ listening skill on native and non native speakers are still need to be noticed by the teacher.