It is very important to develop children’s listening skills, especially as we live in such a visually stimulating world.
Pre reading skills are important. If a child cannot discriminate between a set of jangling keys, or a tambourine; a train or a jet engine, how will they hope to discriminate between the following sounds: b,p,d.
Here is a good early years listening game although a quick google search will show you many others. Similar games are available in good toy stores.
This one is more challenging.