[FT]Analyzed from the cognitive approach to second language acquisition, L2 listening comprehension relies on the interplay between domain-specific linguistic knowledge and domain-general cognitive processes. This chapter focuses on the possible contributions of two key cognitive variables, namely, language aptitude and working memory, to L2 listening processing and performance. To this end, the chapter is structured into three major sections: Theory, Evidence and Implications, and Future Directions. The first section provides a critical review of language aptitude and working memory as they relate to L2 representational domains and L2 sub-skills, highlighting particularly their relevance and implications for L2 listening comprehension performance and proficiency development. Then, the second part summarizes the major research findings and highlights results of empirical studies investigating the relationship between these two cognitive variables and L2 listening performance. Based on the empirical evidence and emerging patterns, the third section discusses the theoretical and pedagogical implications for theory construction, classroom instruction, and strategy training. The chapter ends by teasing out the theoretical and methodological issues in current research and proposing some suggestions for future research and practice.