This paper presents a procedure for the analysis of acousmatic music which was derived from the synthesis of top-down (knowledge driven) and bottom-up (datadriven) cognitive psychological views. The procedure is also a synthesis of research on primitive auditory scene analysis, combined with the research on acoustic, semantic, and syntactic factors in the perception of everyday environmental sounds. The procedure can be summarized as consisting of a number of steps: Segregation of sonic objects; Horizontal integration and/or segregation; Vertical integration and/or segregation; Assimilation and meaning.