The Five Steps to Better Listening 1. Receiving 2. Understanding 3. Remembering 4. Evaluating 5. Responding. So i think that the most important step is to understanding. This is the point in the listening process where you’re able to plan your response. Understanding takes place after you’ve received the information from the speaker, and begin to process its meaning. You can do this by asking questions, or rephrasing parts of the speaker’s message. This allows you to demonstrate your active engagement with their words, and help you better understand their key points.