System for determining a representation of an acoustic field (P) 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 (P) 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 (P), 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 (P), 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. <EOS>