In this article, the author illustrates and discusses the principal concepts and terminology of spectromorphology. Noting that listeners can only apprehend (electroacoustic) music if they discover a perceptual affinity with its materials and structure, the author details how spectromorphological concepts are relative to certain structuring process engaged during the listening experience and that through an awareness of such processes an electroacoustic composer has a greater potential for developing a partnership of aural understanding between her/himself and the listener (audience) in an electroacoustic work.