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This paper examined the relationship between working memory (WM) and L2 linguistic knowledge as well as L2 listening comprehension with 150 Japanese EFL learners. The study also investigated the extent to which these relationships vary across L2 proficiency levels. The results in the study were as follows: (a) WM capacity was more strongly associated with L2 listening comprehension, L2 perceptual processing, and L2 syntactic parsing processing in the lower-proficiency group than in the higher-proficiency group; (b) L1 WM capacity still accounted for the unique variance in L2 listening comprehension after adjusting for the L2 language-related variables in the lower-proficiency group. The results suggest that the relationship between WM capacity and L2 listening comprehension may be mediated by L2 proficiency and depend on the domain-general processing efficiency reflecting central executive attention when the listening comprehension task requires conscious attention for less proficient listeners. The findings provide suggestive evidence for variation in the role of WM in L2 listening comprehension across proficiency levels and the significant role of L1 WM capacity in L2 listening comprehension as the general cognitive factor independent of L2 linguistic knowledge for L2 learners with limited linguistic knowledge.
