MEGAWATI 2010 Teachers' PERCEPTION ON THE USE OF AUDIO ND AUDIOVISUAL MEDIA IN LISTENING COMPREHENSION AT SMA MUHAMMADIYAH 3 YOGYAKARTA.english education of Deartemen of UMY This research aims at investigating the teacher 'peception on the use of audio and audio visual to help student understand listening comprehensionmaterial.Besides,this reserch also attempts to identify the advantages and challengesof using audio and audio visual as the learning media in classroom The obtain the data ,the researcher employed qualytative approach with interview as the data collecting instrumen.The respondents of this research were four teacher at SMA MUHAMMADIYAH 3 YOGYAKARTA.