Abstract: The present study investigated the relationship between attribution theory, motivation, self-efficacy, and listening comprehension of Iranian EFL learners. To this end, 219 EFL learners studying English at private institutes in Hamedan, Tehran, and Kermanshah were selected based on convenience sampling procedures. Causal Dimension Scale II (CDS II), Attitude/Motivation Test Battery (AMTB), and Motivated Strategies for Learning Questionnaire (MSLQ) were distributed among the participants to measure their causal attributions of success and failure, motivation, and self-efficacy, respectively. The participants also took IELTS listening comprehension test. Then, they were asked to elaborate on the factors to which they attributed their performance in listening comprehension. The results of the study revealed that firstly, effort and task difficulty were the most frequent factors in success and failure, respectively. Secondly, EFL learners tended to attribute their performance in listening comprehension to internal, stable, and personally controllable factors. Thirdly, learners with higher levels of motivation and self-efficacy outperformed learners with lower levels. Fourthly, learners with higher levels of motivation and self-efficacy mainly attributed their performance in listening comprehension to internal, stable, and personally controllable factors. Fifthly, successful learners preferred to attribute their performance to internal, stable, and personally controllable factors. While, unsuccessful learners tended to attribute their performance to external, unstable, and uncontrollable factors. Finally, among dimensions of attribution theory, motivation, and self-efficacy, motivation was found to be a stronger predictor of EFL learners' listening comprehension.