The sound metaphor is considered as an assistant tool for the user activity. In order to create such new use, the classical design process must be adapted to the design object and viewed with a creative and prospective approach. As shown, the cognitive capacities of the user, the use context and the sound context play a specific and important role in the design process of the sound metaphor. We propose a structure for the sound metaphor, which is about to be validated. In our point of view, designing sound metaphors can be based on psychological studies of analogy. The search of analogy is led by goals, manipulated objects and mainly by activation of the knowledge of the subject regarding the situation and the use of context [1][2]. It depends on the degree of abstraction between the representation of the situation (target) and the activated knowledge (source). So, we use the context of perception of 3D natural environment. Our studies have shown importance of the use of 3D sounds and context for identifying sounds and for activating the knowledge related to this sound.