A large number of studies dealing with phonology have focused their attention on phonological production at the expense of phonological perception which provides the foundation stone for phonological production. This study focuses on phonological perception at phonemic level. The purpose of the study is helping beginning learners improve their perception of the English phonemes which are confusable for them. To this end, we propose transcribing as an aural input enhancement device and examine its effect on learners’ phonemic perception. Thirty one females who were randomly assigned to experimental and control groups participated in this study. The experimental group had transcribing exercise during the experiment while the control group did not. The results of the study show that transcribing improves beginning learners’ phonemic perception significantly. Therefore, EFL teachers are advised to include transcribing exercise as one of the techniques to improve learners’ phonemic perception and, hence, their listening comprehension.
