Summary Is it possible to discover the critical realist foundations of Gestalt theory in Berlin comparative musicology (vergleichende Kunstwissenschaft) associated above all with Erich M. von Hornbostel? The balance of natural science explanation and phenomenal experience is a useful model for overcoming Eurocentrism in comparative ethnomusicology, relying both on third-person tools and indigenous music systems. This paper uses Gestalt critical realist epistemology and methodology and a portrayal of the strata making up the understanding of a musical act with chemico-physical, phenomenal (...) and cultural components to create an “amphibian” ethnomusicology. Using this framework it is possible to understand Hornbostel and Sachs’ musical instrument classification system and Hornbostel’s account of “primitive” music as strata in a Gestalt explanatory system. The potential binding agent through the strata is isomorphism. (shrink)