Beat perception has received very little attention from either philosophers of mind or philosophers of music. This neglect is unfortunate, for the topic is rich with philosophical interest. This article addresses two questions. The first concerns the nature of our experience of musical beat. Here, we argue that experiences of beat are forms of auditory perception. The second question concerns the nature of musical beat itself: what are beats? We defend a form of anthropocentric realism about beats: beats are mind‐independent (...) properties of sound sequences whose nature can be understood only in relation to our perceptual capacities. (shrink)