The sound in the acoustic far–field of a round jet is generated by a multitude of unsteady flow structures with different length and time scales. Most likely, different components of the noise spectrum are created by different structures in the jet which emit sound in different directions. Based on Lighthill's acoustic analogy, we present a method for relating flow structures of the jet with far–field noise spectra and their associated directivity patterns. The method allows to determine what kind of noise (with respect to frequency and emission direction) is generated at a given streamwise location. We illustrate the method with numerical results for a round isothermal jet. (© 2008 WILEY‐VCH Verlag GmbH & Co. KGaA, Weinheim)