Hi guys,

I'm a long time lurker on here but this is my first post. I had to say something as I know a little about this stuff.

Firstly to define how the "sound" would be made:
The vibrations in the air made by the tree falling cause the ear drum to vibrate, which passes a signal to the brain making the sound in the head of the listener.

For a "sound" to be "heard" there needs to be an ear and a brain to hear it. Sounds only exist inside the head of the listener, the sound is not "out there" in the external world.

So in my opinion the answer is no. When a tree falls in the forest and no one is there to hear it, it makes no sound.

I guess the ultimate answer to this is "THERE IS NO TREE" but thats another story.