Most of students consider that listening is a difficult subject. While listening is very important for students to improve their others English skills and achieve successful language learning. Listening strategies are very important for the students because someone does not simply have a good listening comprehension without clear plan on understanding the language acquired through listening. The purpose of this study is to find whether there is relationship between the students’ listening strategies and their listening comprehension at the twelve grade of language program SMAN2 Samarinda. The design of this study is quantitative method. The sample of this study was 36 students of twelve grade of language program SMAN2 Samarinda in academic year 2019/2020. The instruments of this study were listening strategy questionnaire and listening comprehension test. The data of this study were analyzed by using Pearson Product Moment Correlation formula. The finding of this study based on the result of data analyzing shows that rxy test is greater than the r table because the value of the rxy test is .679 and the r table is .329. And the value of t test is greater than the t table because the value of t test is 5.393 and the t table is .681. The value of rxy proves that the relationship between the Listening Strategies and their Listening Comprehension has a strong relationship. The value of t test proves that the students’ listening strategies and students’ listening comprehension correlate significantly. It can be concluded that the students’ Listening Strategies has positive correlation towards their Listening Comprehension.