The author analyses Suárez’s theory of sound and hearing as presented in the sixth, eighth and ninth questions of the seventh disputation of the Jesuit’s Commentary on Aristotle’s De anima. In the study, Suárez’s stances to the following issues are laid out: 1) the nature, cause and subject of sound; 2) the kinds of media of sound and the manner of its dilatation in medio; and 3) the organ of hearing.