This chapter presents a review of the manifestations of engineering within typical professional recording activities, as perceived by audio professionals, educators, and students. Sound recording, along with the broader subject area of music technology, enjoys popularity as a subject for study at degree level and it appears in many different kinds of programs. The intention has been to present the range of opinions as they relate to sound recording and engineering in the United Kingdom, as well as in Europe and the United States, so that the debate about the nature of sound recording and engineering can be broadly informed. The term “recording engineer”, along with specialisms such as “mix engineer” and “mastering engineer”, is commonly used in the documentation that accompanies commercial releases of sound recordings. The application of theoretical knowledge in real-world recording scenarios is challenging and of the more marked differences between professional and student participants relates to the challenge.