The model "Simple view of reading" (Gough & Tunmer, 1986) proposes that the efficiency in reading decoding is a stronger predictor of reading comprehension with respect to listening comprehension. However, some results suggest that the prominent role of decoding in predicting reading comprehension in the early stage of reading acquisition could depend on the level of language transparency. The aim of the current study is to examine the specific contribution of decoding skills and listening comprehension to reading comprehension, in Italian students of different grades. Results demonstrated that listening comprehension is as powerful as decoding skills in predicting reading comprehension at an earlier stage of reading acquisition, and that the role of listening comprehension increases with grade.