1. A method for handling recorded acoustic samples for being represented in categories in a hierarcal memory structure and including the steps of: recording an acoustic sample and generating an electronic representation of said acoustic sample, assigning a label of each electronic representation of said acoustic sample, said label includes a category in said memory structure and a name for said electronic representation of said acoustic sample, representing the name of said electronic representation of said acoustic sample under the assigned category in said memory structure, playback said electronic representation of said acoustic sample from a selected category in said memory structure.