1. An interpretation system for interpretation, on a sentence by sentence basis, in real time, the interpretation system comprising: at least one acquisition device ( 4 , 6 ) for acquiring a sentence in a source language and at least one audio restoration device ( 3 , 5 ) for generating sound in a target language; a smoothing device ( 40 ) for sequentially controlling operation of each of a recognition device ( 30 ), a translation device ( 32 ) and a speech synthesis device ( 34 ), and the smoothing device ( 40 ) the recognition device ( 30 ), the translation device ( 32 ) and the speech synthesis device ( 34 ) facilitating exchange of command messages which assist with real time interpretation on a sentence by sentence basis; the recognition device ( 30 ) generating, from an input signal acquired by the acquisition device of the sentence in the source language, a transcription of an estimate of a pronunciation of the sentence in the source language and sending the transcription of the estimate of the pronunciation of the sentence in the source language to the smoothing device ( 40 ), and the recognition device ( 30 ) estimating an end of a sentence by associating a sequence of phonemes during an interval of time bounded by gaps in the source language (dt), and assigns probabilities of different lengths of sequences of phonemes as being indicative of the end of the sentence; the translation device ( 32 ) for receiving, from the smoothing device ( 40 ), the transcription of the estimate of the pronunciation of the sentence in the source sentence in source sentence and generating and sending to the smoothing device ( 40 ) a target sentence that is a translation, in the target language, of the transcription of the estimate of the pronunciation of the sentence in source sentence; and a speech synthesis device ( 34 ) for generating an output audio signal, from the target sentence that is the translation, in the target language, of the transcription of the estimate of the pronunciation of the sentence from the smoothing device ( 40 ), and supplying the output audio signal, in the target language, for restoration by the audio restoration device ( 3 , 5 ); wherein the recognition device ( 30 ) recognizes a word in the source sentence from the input signal based on a set of rules for selecting a written form of the word based on a context in which the word is used including considering at least one word preceding the word in the source sentence and at least one word following the word in the source sentence; and in a configuration state, smoothing device ( 40 ) sets a system configuration according to a user preference, including at least one of the source language, the target language, and an identifier of a user for whom the speech recognition device ( 30 ) may be programmed to optimize specifically to the user's voice, and groups and saves preferences in to a profile into the system; and in a processing state, the smoothing device ( 40 ) is a low level interface linking the recognition device ( 30 ), the translation device ( 32 ), the speech synthesis device ( 34 ), and an interface device ( 36 ).