Listening is an important tool of learning as it involves devoting time and attention to the acquisition of knowledge competence on an academic subject in education. Most students regard listening as a complex interactive process which involves a dynamic process of construction of meaning. As a result of this, students at the secondary school level exhibit poor listening habit and their performance has not been encouraging in English Language. Hence, this paper sought the analysis of listening comprehension performance of senior secondary school students at the discriminative, informative and critical levels of listening. The study was a descriptive survey research. The population for the study consisted of all the senior secondary schools in Abeokuta, Nigeria. Random sampling technique was used to select 315 SSII students which served as the sample for this study. The instrument used for the study was a Listening Comprehension Test. Percentage and ANOVA were used to answer the research questions raised and analyse the hypotheses generated at 0.05 level of significance. Findings from the study showed that the general level of listening comprehension performance of senior secondary school students in Abeokuta was high. There was a significant difference in the senior secondary school students' performance in listening at the discriminative, informative and critical levels on account of subject combination. It was concluded that the general level of listening comprehension of secondary school students was high.