Contemporary film theory is noted for its sturm und drang, though in the case of the soundtrack, incompatible attitudes and methods are found mostly below the surface where theoretical presuppositions are ruled by unpredictable melodic contours and accents. This article provides a comprehensive overview of philosophical issues concerning audition. It aims to orient a diverse array of sound theories in relation to a set of core issues involving perceptual processing, language, and mind. The article sounds out various cognitive frameworks, where each type of frame projects a favored description and explanation of sonic phenomena. It argues that what is heard in a sound depends on how one listens, and with what purpose.