Osho describes how different these two really are, and how one leads to transformation.
"The art of listening is based on silence in the mind, so that the mind does not interfere, it simply allows whatever is coming to you. I am not saying you have to agree with it. Listening does not mean that you have to agree with it, neither does it mean that you have to disagree with it. The art of listening is just pure listening, factual, undistorted. And once you have listened then comes the point whether you agree or not, but the first thing is to listen."
This video is available for translation as part of the OSHO TALKS Video Translation Project.