Several studies have tested the validity of the simple view of reading model by examining various degrees of orthographic depth. This study aims to validate this model in both transparent and deep versions of Arabic. In addition, the contribution of the basic components of decoding and listening comprehension to reading comprehension in the transparent and deep versions was tested. In total, 460 typical Arabic-speaking children in the first and second grade participated in this study. A moderate degree of explained variance was found in both versions, and the contribution of decoding and listening comprehension was influenced by transparency and by the grade level of the reader. The results are discussed in relation to previous findings in the field and the unique characteristics of the Arabic language.