Many students across the country have begun using CD, cassette and MP3 players to listen to top 10 hits. They might even have a book open in front of them while they do this. Are these students multitasking? No, they're probably just kids enjoying multimedia content. The top 10 hits they're listening to could be the latest audiobook version. Following a book as it is read is not a new concept. Parents have been reading aloud to children this way for many years. So what's the difference in older students listening to someone else read to them? Is he really reading? Does it help develop language and fluency beyond reading in the traditional way? Second There are several benefits of listening to audiobooks. These include convincing readers who have difficulty reading, improving students' listening skills, and most importantly, increasing reading fluency. Audiobooks have become a much larger market in recent years. “The latest figures from the Audio Publishers Association show that the industry had sales of $800 million in 2003” (MacPherson, 2005, para. 11). “Over the past decade, the audio industry 'has experienced steady growth' even as formats have shifted from cassettes to CDs and digital downloads” (MacPherson, 2005, para. 10). This increase in audiobooks is good for the companies that sell them, but is it good for our kids? Does listening to a book provide the same benefits to students as reading books? Isn't letting kids use audiobooks tricking other kids into reading the book themselves? The answers to these questions can only be answered after discussing the reading. When looking at the definition, there are two schools of thought. The first is that reading must involve “using the eyes to decode… the middle of the paper… all readers. Retrieved February 12, 2008, from the World Wide Web: http://www.readingrockets.org/article/64?theme=printMacPherson, K. (2005). Audiobooks can be a great learning tool [Electronic version]. Pittsburgh Post-Gazette, accessed February 12, 2008, from http://www.post-gazette.com/pg/05318/606016-75.stmMoody, K. (1989, February). Audio cassettes and books: perfect partners. School Library Journal, 35(6), 27-29. Retrieved February 10, 2008, from the Academic Search Complete database. Simpson, C. (2006, April). Editor's Notes. Library Media Connection, 24(7), 8. Retrieved February 12, 2008, from the Academic Search Complete database. Tubbs, J. (June 29, 2007). Develop reading fluency through an iPod language lab. Retrieved February 10, 2008, from the World Wide Web: http://misterteacher.blogspot.com/2007/06/developing-reading-fluency-through-ipod.html