The development of listening comprehension competence remains one of the most complex and methodologically sensitive tasks in foreign language education. In recent years, authentic audiovisual materials have gained special significance because they provide learners with access to natural speech, contextualized communication, nonverbal cues, cultural information, and real discourse patterns that cannot be fully reproduced in simplified textbook audio. This article examines the didactic opportunities of authentic audiovisual materials in developing listening comprehension competence and analyzes their pedagogical value from cognitive, communicative, and intercultural perspectives. The study is based on a theoretical analysis of research in foreign language didactics, listening pedagogy, multimedia learning, and authentic materials methodology. The article argues that authentic audiovisual input promotes not only phonetic discrimination and lexical recognition, but also inferencing, pragmatic interpretation, discourse processing, and strategic listening. At the same time, the successful use of such materials depends on careful didactic selection, task design, learner preparedness, and staged pedagogical support. The results show that authentic audiovisual materials create favorable conditions for the formation of listening competence when they are integrated into a structured teaching model that combines pre-listening activation, guided comprehension, interpretive work, and reflective follow-up. Their didactic value is especially strong in developing students’ ability to understand speech in real communicative situations and to transfer listening skills into broader communicative competence. The article concludes that authentic audiovisual materials should be regarded not as supplementary decoration, but as a core pedagogical resource in modern listening instruction.