The Barriers in the Listening Skills comprise the factor, definition of listening skills and the theories which can be adapted to enhance these skills. Top- Down and the Bottom-up theories are discussing the ways and manners how the information and communications interpreted by the listeners. The process of listening describes the minor concepts in all level of listening which are always neglected in present scenario. Difference between Memory and Listening and the procedure shifts through the three steps—receiving, attending and understanding—in sequence are discussed. Receiving, attending, and understanding are all crucial if effective listening is to occur, for communication can be defined as the sharing or understanding of meaning. Selectivity, Strength, and Sustainment determine attention. Receiving and attending are prerequisites to the rest of the listening process. The third step in that process is of understanding. The entire article unveils the barriers, process, theories and the strategic approach of the Listening Skills. Keywords: Barriers in the Listening, information and communications, process of listening, procedure shifts, Receiving, attending & understanding, Strength & Sustainment etc.