System for determining a representation of an acoustic field of the type comprising: - acoustic wave acquisition means comprising a plurality of elementary sensors (2 1 to 2 Q) which are distributed in space and which each deliver a measurement signal (c 1 to c Q); and a device for determining a representation of an acoustic field of the type comprising: means for processing the measurement signals (c 1 to c Q) delivered by the acoustic wave acquisition means, by applying filtering combinations representative of structural characteristics of the said acquisition means in order to deliver a plurality of acoustic signals (sc 1 to sc N) each associated with a predetermined general direction of restitution defined with respect to a given point in space, said acoustic signals (sc 1 to sc N) forming a representation of said acoustic field, said processing means being adapted to process signals delivered by the acquisition means, the determining device being configured for transmitting the acoustic signals to restitution means comprising N restitution elements (12 1 to 12 N) arranged according to the predetermined general directions with respect to the given point in space, N being a positive integer, said elementary sensors (2 1 to 2 Q) being distributed in space in a substantially non-regular manner and said filtering combinations being representative of this distribution; the determination system being characterized in that said processing means are adapted to implement a single matrix filtering receiving as input said measurement signals (c 1 to c Q) and delivering as output said plurality of acoustic signals (sc 1 to sc N), the matrix filtering comprising a matrix T=DE, with E an encoding matrix representative of the acquisition means and D a decoding matrix representative of the selected predetermined general directions of restitution. - acoustic wave acquisition means comprising a plurality of elementary sensors (2 1 to 2 Q) which are distributed in space and which each deliver a measurement signal (c 1 to c Q); and means for processing the measurement signals (c 1 to c Q) delivered by the acoustic wave acquisition means, by applying filtering combinations representative of structural characteristics of the said acquisition means in order to deliver a plurality of acoustic signals (sc 1 to sc N) each associated with a predetermined general direction of restitution defined with respect to a given point in space, said acoustic signals (sc 1 to sc N) forming a representation of said acoustic field, said processing means being adapted to process signals delivered by the acquisition means, the determining device being configured for transmitting the acoustic signals to restitution means comprising N restitution elements (12 1 to 12 N) arranged according to the predetermined general directions with respect to the given point in space, N being a positive integer, said elementary sensors (2 1 to 2 Q) being distributed in space in a substantially non-regular manner and said filtering combinations being representative of this distribution; the determination system being characterized in that said processing means are adapted to implement a single matrix filtering receiving as input said measurement signals (c 1 to c Q) and delivering as output said plurality of acoustic signals (sc 1 to sc N), the matrix filtering comprising a matrix T=DE, with E an encoding matrix representative of the acquisition means and D a decoding matrix representative of the selected predetermined general directions of restitution.