Noboru Inoue evaluates the listener's contribution to the musical division of labor as: >none, except financing ..... I disagree. Of course I would say that on ideological grounds, because I am a .....LISTENER!!! But there are solid reasons as well.Performers love to say that they have insights based on performing the music which mere listeners cannot possibly share. O.K. I grant that. Nonetheless let me present my Quantum Theory of Music, based on the precept that listening to music is a MEASUREMENT, and measurements involve, many quantum mechanics think, CONSCIOUSNESS. So music is observer created reality- the composer and the performer are obviously essential, but until the sounds are heard and noted by a listener, it just ain't music. Alright, I overstate the case. Still, no listeners means: no music, and not just for financial reasons. Listeners, either in large groups or in coteries, are essential because SOMEONE has to detect and process and respond to the sound waves. The score is just the software. Professor Bernard Chasan Physics Department, Boston University