This is an interesting report by Christie Canter who provides evidence of the benefits of using mp3 players to support learners in reading assessments. Her findings suggest that pupils who listen to their teacher via an mp3 player are likely to do better than those that do not.
"The use of MP3 players to improve reading comprehension is a valuable asset in the media center and the classroom. It is virtually the same assistance as being read to by faculty, yet saves time and staff. Another added benefit is the ability to pause the recording between questions to think about the answers rather than raising a hand for more time while others are ready to move on."
Have a look too at three two posts that draw similar conclusions.