 We have suggested that a fruitful way to classify the various accounts of sounds that have been given in the literature is in terms of their spatial locations. If the sounds we hear have spatial locations, they can be thought to be located either where the material sources are (distal theories), or where the hearers are (proximal theories), or somewhere in between (medial theories). It has also been denied that sounds have any spatial locations, which gives rise to a fourth class of theories, aspatial theories. All these theories have interestingly different phenomenological, epistemological and metaphysical implications.