The mechanisms of sound production by the splashes made by the gas‐to‐liquid entry of objects are discussed. The sound from the splash is considered to be associated with acoustic multipoles of all orders, the main ones being simple sources, dipoles, and quadrupoles. The orders of the multipoles that predominate during the various phases of the splash are estimated from the flow and boundary conditions. The sounds radiated into the water by the low‐velocity vertical entry of single water droplets, sprays of water droplets, and various other objects, such as spheres, cones, and wedges, have been measured and found to have the characteristics of acoustic dipoles. The extensive experimental data on the spectrum of the underwater sound from the splashes of droplets and sprays and the scaling laws for dipoles are used to estimate the spectrum levels of the underwater sound from the splashing of rain on the surface of a sea in terms of the rate of rainfall.