The effect of foreign accent and speaking rate upon non-native listening comprehension was examined in this study. A native speaker of American English and a non-native (Japanese) speaker of English each recorded fast and regular speed versions of two passages, which were then preseneted to groups of Japanese university students. The students responded by answering comprehension questions and by rating the comprehensibility and speed of the speaker. The results showed that the comprehension for the native versions of the passages was significantly higher than for the non-native versions when all rates were combined, but not so for all of the passages when the rates and versions were examined separately. In addition, the results showed that the comprehension for the regular speed versions was significantly higher than for the fast speed versions when all passages were combined, but not for all of the passages when the rates and versions were examined separately. In short, the results of this study revealed the effect of accent and rate upon non-native comprehension to be similar to their effect upon native comprehension reported elsewhere. Attitudes from factors of "confidence" and "enjoyment" measured in a background survey were also observed to have a relationship with comprehension.