Nowadays, it is well accepted that two main components, the aortic (A2) and pulmonary (P2), are involved in S2 genesis whereas the S1 genesis is still more complex to describe [11, 1, 6]. Nevertheless two components, the tricuspid (T1) and mitral (M1), are known to be associated with S1 data. Therefore almost all published methods were oriented towards analysis and synthesis of second heart sounds and estimation of the time split between the A2 and P2 had especially received a notable attention