Students now have to pass a TOEFL examination; therefore it is necessary to investigate second and foreign language acquisition among adults. This paper focuses upon listening, as it is the principal skill needed for the TOEFL test. The paper gives a theoretical background to EFL acquisition among adults. An investigation is also carried out among the students of the Language Laboratory of the Chinese Culture University. The investigation consists of controlled tests to determine the listening skills level of the students. The test results are correlated using Statistical Calculations.