Well-developed listening skills are crucial to success in the marketing profession. Poor listening skills have been rated as the most important contributing factor to salesperson failure (Ingram et al., 1992). Listening errors can result in conflicts, missed business opportunities, alienated relationships, and a waste of time and money (Bergeron & Laroche, 2009). Recognizing the importance of effective listening, organizations such as Pfizer, Ford, IBM have introduced listening training programs for all their personnel (Shepherd et al., 1997). A number of definitions exist for “listening” (e.g., Bergeron & Laroche, 2009). From the marketing perspective, this paper adopts a well-accepted listening definition as “the cognitive process of actively sensing, interpreting, evaluating and responding to the verbal and nonverbal messages of present or potential customers” (Castleberry & Shepherd, 1993, p.36). Prior research has underscored the importance of “active listening” strategies such as active empathetic listening (Drollinger et al., 2006; Bodie, 2011); adaptive selling (Spiro & Weitz, 1990); and listening across cultures (Imhof & Janusik, 2006). However, despite its importance, neither marketing students nor professionals receive coaching or instruction for situations when listening is particularly difficult – i.e., when we are required to listen carefully to another person in the presence of hindrances to communication (distractions, inattention, poor delivery). Salespeople, students, journalists, counselors … are often faced with the task of “tough listening” - when they must listen carefully to a person that is not communicating in an interesting or engaging manner, when the environment is full of distractions, or when they as listeners are fatigued. The major hindrances to effective listening have been well documented, but extant research that addresses how people might overcome those hindrances is scant. The purpose of this paper is to explore the range of strategies that people use to improve their comprehension and empathy of others when they wish to listen carefully but find it difficult to do so. The practice of effective listening is perhaps one of the most human and fundamental components of community, commerce, and culture. Several academic disciplines such as marketing, education, communication, and psychology have closely examined the listening process in an effort to understand and improve it.