— This paper argues that connectionist systems are a good approach to implement a speech understanding computational model. In this direction, we propose SUM, a Speech Understanding Model, which is a software architecture based on recent neurocognitive researches. The SUM´s computational implementation applies wavelets transforms to speech signal processing and connectionist models to syntactic parsing and prosodic-semantic mapping. This approach enables a system of analysis by compensation, when the syntactic analysis does not offer a good reliable level, it is possible to evaluate prosodicsemantic analysis, such as in human speech understanding.