 After proximal and medial theories, one should consider another candidate for the physical identification of sounds, namely distal properties, processes or events in the medium inside (or at the surface of) sounding objects, or in the stuff of the sounding object. Distal views claim their superiority to non-distal competitors in virtue of their adherence to the spatial structure of auditory content. As we have seen, we do hear sounds both as externalized (hence auditory content is at odds with proximal views) and as distally located (hence auditory content is at odds with medial views).