 The Relational Event Theory and the Located Event Theory differ concerning the way in which they account for the audible relationship between sound and sound source. A manner of characterizing this relation within the Relational Event Theory is the part-whole relationship, according to which sounds are heard as the constituent parts of wholes that are everyday audible events (O’Callaghan 2011a, 2011b). This is a Mereological View, which presupposes a distinction between sound and the broad event which sound is part of. The parthood relationship explains a striking and quite ambiguous aspect of audition, namely, the fact for which we hear the sound and its source as two different events but, at the same time, we hear them as not wholly distinct.