This study is based on exploring the influence of L1 (1st language/mother tongue) on L2 (2nd language) listening skills through the sandwich approach. The main focus is listening comprehension of second language (English) in Pakistani students. Listening skill is required for speaking and communication of second language. The need is to give the Pakistani learners an easy way of enhancing listening skill to understand better (without spending years to polish listening skill) and speak well in L2. The study consisted of 200 participants as sample population from different institutes of the Southern Punjab Pakistan (Bahawalpur). The researcher observed through pilot study that the students of (graduate and post graduate levels) with good L2 learning lack in their listening comprehension regarding L2 (English) spoken by the native English speakers. The data was collected and listening practices using recorded audio material were conducted to make the participants comprehend L2 native speakers with the help of L1. The analysis was done by using SPSS and the comparative results revealed that the Pakistani learners are well aware of the second language and its use but lack of listening and speaking exposure creates difficulties for them to communicate with L2 native speakers. Use of L1 through sandwich approach was useful in developing the listening skill and comprehension of the L2 learners.