| Sumario: | This study includes methodological strategies that enhance the development of the English learning process during the second semester 2019. This research is focused on the influence of audio visual materials on the development of the listening skills of students of 10th grade “E”, morning shift, at Eliseo Picado National Institute (INEP) Matagalpa, during the second semester 2019. The purpose of this study is to analyze how the use of laptops, speakers and cell phones influence on learning process and its effect on listening comprehension. This study has a great importance because it helps English teachers have a better understanding of the acquisition of listening comprehension by using audio visual materials. It is important that teachers take into account what the students need to learn. Therefore, by listening and watching videos, it is possible that students get concentrated, make the class funnier and provide learners with topics and ideas to discuss. In addition, students are motivated to participate during the class giving their points of views about the topic. In short, the use of audiovisual materials helps students in a big way, since the language is more realistic with respect to pronunciation, vocabulary stress, and the intonation of phrases. In conclusion, after having analyzed the results, we concluded that the use of audiovisual materials doesn’t influence adequately on the teaching learning process on students of tenth grade "E", they presented difficulties for the listening comprehension and with the enhance of cell phones, laptops and speakers, students felt motivated to participate in the lesson
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