This study relates to the perception of simple rhythmical patterns. A theoretical framework is presented that aims at predicting the perceived organization, the judged complexity, and the experienced rhythmical value of temporal sequences. Two simple assumptions form the basis of the framework. The notion of the ‘temporal grid’ is proposed to specify the temporal structure of a sequence. Such a grid is a time scale consisting of isochronic intervals. Since a rhythmical pattern generally allows for several different possible grids, an ‘economy principle’ is employed for selecting the most efficient grid. Economy of description is determined by the number of tones covered by the grid and the ease of specifying the noncovered tones. Since this basic model cannot explain all relevant phenomena, it is extended in order to incorporate three additional factors, namely the starting point of a sequence, subjective accents, and tempo.