Researchers have been dealing with factors of using picture books in first language lessons for a while, but not so much for using them in second language lessons. The findings of the researches in teaching English as a second language show that using picture books with an appropriate support from the teacher effects on speed and volume of the assimilated vocabulary. It is important to consider several factors here, that is, repeating the vocabulary, visual and verbal support, etc. The researchers have also discovered that narrating and talking about the picture books positively influences the listening comprehension and verbal communication. In my master thesis, I used listening comprehension tests for contents of picture books which I have prepared for the needs of my research and I tested the listening comprehension among pupils of the 3rd grade after the teacher’s first loud reading. I tested the connection of listening comprehension with various criteria or factors of the picture book, that is an illustration or visual support, knowing the contents of the picture book, the share of words, phrases and structures that are repeated in the picture book and the difficulty level of the picture book regarding the difficulty levels the Oxford University Press established. Based on the results from the students’ listening comprehension I established some important findings, that is, which factors should the teacher bear in mind when selecting a picture book so that the listening comprehension of the child would be as high as possible. The results of the quantitative research have shown that listening comprehension is affected by the difficulty level of the picture book, so we must select an appropriate difficulty level regarding the child’s knowledge and developmental phase. The research also showed that the listening comprehension is higher in those picture books where the contents are known to the children from their first language. The shares of the text that is repeated do not affect the listening comprehension regarding the results of the research. The research showed, though, that the important factors are visual support and verbal response of the pupils while reading the picture book. The listening comprehension is higher with children who listened to the story and watched the illustrations and made verbal responses. The most important finding of the research of my master thesis is that when selecting a picture book we cannot focus only on one factor. The factors influence each other and are intertwined strongly.