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Some consider that hearing is the most undervalued sense involved in the art of wine tasting. However, once we appreciate how it works and what stimuli it receives, we realise that it plays a fundamental role in fully valuing the perception of wine (not taking into account the value of listening to an explanation of the subject). In this chapter we analyse what sound is and what properties it has. We also look, step by step, at the anatomy and functioning of the ear and how vibratory waves are transformed into auditory impulses. This journey ends in the brain, in the auditory cortex where auditory perception is formed.