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This study proposes a phenomenological approach to sound: it ignores the reference to the sound source and considers that sound, in its appearance and semantism, is not an object but an event that can itself be described as a dynamic that can be analyzed as such. It is based on the principle that perception configures the sound it receives. The author therefore revisits, from a semiotic perspective, Schaeffer’s types of listening and James’s observations on perceptual flow. The study leads to a proposal of “listening morphologies.”