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The proposed study examines how foundational language and cognitive skills (vocabulary breadth and depth, working memory) and higher-level language skills (inference making) contribute to listening comprehension among 100 kindergartners and 100 second graders. Specifically, it addresses three research questions: (1) Is there a difference in inference making accuracy between kindergartners and second graders? (2) To what extent do vocabulary knowledge, working memory, and inference making contribute to listening comprehension at each grade level? (3) To what extent do vocabulary knowledge, working memory, and inference making contribute to listening comprehension across different grade levels? Independent samples t-tests will compare inference-making skills, and path analysis with bootstrapping will explore mediation effects and individual contributions of predictors.