Chapter I examines linguistic structures fundamental to most tasks of comprehension performed by humans. Chapter II proposes musical elements to be linguistic structures functioning within a musical symbol system (syntax). In this chapter, functional tonality is explored for systemic elements and relationships among these elements that facilitate tonal understanding. It is postulated that the listener's comprehension of these tonal elements is dependent on cognitive tasks performed by virtue of linguistic competence. Chapter III examines human information processing systems that are applicable both generally to human cognition and specifically to tonal comprehension. A pedagogy for listening skills that facilitate tonal comprehension is proposed in the fourth and final chapter and is based on information presented in preceding chapters.