The 126 « Variations... sans thème » (Variations... without theme) which Yves Margat wrote for Le Guide du concert between 1934 and 1939 provide a particularly interesting insight into the discourse about music in France during the economical, cultural and political crisis of that period. Margat’s humorous column is ironical about the place of music within the Parisian society as well as about the crisis of musical language and listening. Margat builds his reliability as an opinion-maker by his activity as a teacher (his harmony courses are widely publicized in the journal publishing his column) and, conversely, he promotes his courses as the solution to the ills he speaks out against. This calls into question the status of Margat’s columns.