Passive listening comprehension of native and non-native language was investigated using high resolution functional magnetic resonance imaging (fMRI) at a static magnetic field strength of 3 tesla. Wernicke's area was activated by comprehensive and non-comprehensive languages indicating that this area is associated with common phonological processing of language. The task with comprehensive but non-native language activated Broca's area and angular gyrus most frequently. The activations in these areas may be related to demand in semantic and syntactic processing in listening comprehension. Supplementary motor area and pre-motor area were activated by comprehensive languages but not by non-comprehensive language. These motor controlling areas may be involved in semantic processing. Listening to comprehensive but non-native language seems to demand more networked co-processing.