In Higher Order Ambisonics, a problem is the tracking of time variant directions of dominant sound sources. The following processing is carried out: from a current time frame of HOA coefficients, estimating a directional power distribution of dominant sound sources, from said directional power distribution and from an a-priori probability function for dominant sound source directions, computing an a-posteriori probability function for said dominant sound source directions, depending on said a-posteriori probability function and on dominant sound source directions for the previous time frame, searching and assigning dominant sound source directions for said current time frame of said HOA coefficients.