In today’s technological era, second language learning has been enriched by a wide range of digital resources, many of which are strongly influenced by Artificial Intelligence (AI). Using AI tools to build audiobooks for learning English as a Second Language (ESL) shows an innovative educational strategy that combines technological advancement with language learning. This book chapter reveals some benefits of using audiobooks in learning English language skills, especially listening and speaking skills, and practicing pronunciation and developing vocabulary. In addition, the use of audiobooks provides more chances for ESL learners to access authentic materials in real communication. However, many English audiobooks are not available, costly and unsuitable for learners’ English competence levels. Hence, it is necessary to design audiobooks that can help ESL learners engage with authentic resources. Based on an extensive literature review on AI’s role in creating digital resources for ESL learning, and audiobooks’ issues in ESL learning, this study focuses on building audiobooks with AI tools. An experiment was conducted at a university in Vietnam with and without using audio texts generated by AI in ESL classes of listening skill practice. The experimental results shown by students’ scores of English listening tests and their feedback indicate the necessity of providing some practical tasks of creating audiobooks for the development of authentic resources and technology application into ESL learning. Finally, some pedagogical implications on ESL learner and teacher-training in the present digital era have been discussed in this study.