The aim of this thesis is to outline a conception of listening based on Saussurean linguistics. We take the role attributed to the ear and the speaker into account, in conjunction with the notions of langue and parole. To such an extent, we organize this thesis into three parts. Each one focuses on a different topic – although all of them are correlated: the listener, the speaker, and the listening. Under the effect of Saussure’s approach on langue, we conclude that listening operates as a linguistic interpretation function capable of bringing the langue-parole dichotomy into question.