Reading aloud involves a double relational act. An act of writing, which is always for someone, and that of reading. Far from being a one-way act of the adult towards the child, early reading aloud is intended as a two-way act, in which words, in thei r audi tor y and embodied dimensions, develop in a reciprocal interaction between readers and listeners. The main objective of this study is to highlight the peculiarities of reading aloud, as an expressive, communicative and relational act, between caregivers and young children. This act, creative and primarily based on sound, is described and inserted in a general theoretical framework. Furthermore, we revise the beneficial effects of a shared and early reading practice. The positive effects of such practices are exposed in the text from a cognitive, emot ional and social perspective.