The mathematical methods applied for the construction of musical time are totally new. They relate to category theory (projective limits) and the mathematical theory of gestures. These methods and results extend the music theory of time but also apply to the applied performative understanding of making music. In addition, it is the very first approach to a constructive theory of time, deduced from the recent theory of musical gestures and their categories. Making Musical Time is intended for a wide audience of scholars with interest in music. These include mathematicians, music theorists, (ethno)musicologists, music psychologists / educators / therapists, music performers, philosophers of music, audiologists, and acousticians.