This thesis entitled “The Implementation of Top-Down Processing Strategies in Improving Students’ Listening Comprehension (An Experimental Study at SMAN 1 Krueng Barona Jaya, Aceh Besar)”. It was true experimental research which used pretest-posttest control group design. The sample of this research were two classes of second year students, there were XI IPA3 (16 students) as a control group and XI IPA4 (16 students) as an experimental group. The objective of this study was to find out whether or not top down processing strategies improve the students’ listening comprehension in identifying main idea and detail information of report text. In order to obtain the data needed, the writer conducted field research at SMAN I Krueng Barona Jaya in April, 8th until 29th 2014. The result showed that there was significant improvement of the students’ listening comprehension in experimental group after they were taught using top down. Based on the data analysis, t-score was 4.637 meanwhile t-table for the significant level of 5 % was 2.042. It meant that the t-score is higher than t-table (4.637 > 2.042). Therefore, the alternative hypothesis (Ha) was accepted and the null hypothesis (Ho) was rejected. The writer concluded that the implementation of top down processing strategies improves students’ listening comprehension in identifying main idea and detail information of report text.