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A set of two class audio cassettes features all the listening activities from Let's Talk 3. The engaging task-based listening activities focus student listening and are recorded in natural, conversational American English. The audio program features interviews, conversations, news reports, and other interesting listening texts. Many of the recorded dialogues are unscripted to ensure that they reflect English as it is actually spoken in a variety of realistic situations. About half of the class recordings are repeated on the self-study CD packaged with the Student's Book, accompanied by additional exercises.