Processing sound signals acquired by a microphone, for example an ambisonic type, to locate a sound source in a space including at least one wall. A time-frequency transform is applied to the acquired signals, and, from the acquired signals, a velocity vector, complex with real and imaginary parts, is expressed in the frequency domain, wherein the velocity vector characterizes a composition between: a first acoustic path, direct between the source and the microphone, represented by a first vector; and a second acoustic path resulting from a reflection on the wall and represented by a second vector. The second path has a first delay with respect to the direct path. Depending on the first delay and the first and second vectors, a parameter is determined from among a direction of the direct path, a distance from the source to the microphone, and a distance from the source to said wall.