The invention relates to a method of representing a sound field. The inventive method includes a step involving the acquisition of measurement signals (cn) which are delivered by acquisition means (1)comprising one or more simple sensors (2n) that are exposed to said sound field (P). The invention is characterised in that it comprises: a step involving the determination of encoding filters whichare representative of at least the structural characteristics of the aforementioned acquisition means (1); and a step whereby the measurement signals (cn) are processed by applying said encoding filters to the signals (cn), in order to determine a finite number of representative coefficients over time and in the three-dimensional space of the sound field (P), said coefficients being used to produce a representation of the sound field (P) which is essentially independent of the characteristics of the acquisition means (1).