Starting from the context in which Wittgenstein thinks of the concepts of “seeing-as” and “hearing-as”, the basic relation is clarified between the question of representation, musical understanding, and the theory of musical expressiveness. The points of views of Wollheim, Scruton, Levinson, and Ridley are discussed, in a re-consideration of the notions of hearing and understanding within Wittgenstein’s “last philosophy”.