This study aimed to construct and validate a viewing comprehension loss to enhance and strengthen the viewing comprehension skills of the Grade 10 students. By examining the content of the K to 12 English Curriculum Guide of DepEd (2013), the researchers found the 14 competencies indicated in the curriculum guide. The researchers used these competencies to generate specific skills. The skills are synthesizing, determining importance, summarizing and paraphrasing, self-questioning, connecting, comparing and contrasting, inferring and predicting. These were then the basis of the researchers in constructing the table of specifications and test questions of viewing comprehension for grade 10 students. The result of the first trial run of the test questionnaire was the basis for item analysis. Subsequently, the test underwent validation by the three English master teachers. The result of the validation has shown that the constructed viewing comprehension test has high face validity in terms of appropriateness and adequacy and is very highly reliable in terms of the reliability.