In this work we deal with the observation of shooting from a double perspective: the situation in which the action is produced during the game and its result. It seems evident that the observation of complex situations like those produced in collective sports, requires a structure and an adequate control (Colas M and Buend\u00eda L, 1994) as well as a quantitative evaluation to establish previous criteria (Ant\u00f3n J. 2000b). To advance in the development of a system of observation valid for handball, we have concentrated the analysis of the game on a double reference: the situation obtained to finalize and the result achieved in the action of shooting. For the situation of finalisation we have defined a system of categories which considers four factors: distance, angle, motor control of the shooter and the level of opposition. In the result we have considered not only the dichotomic formula of goal\/no goal, the different consequences in the game of the shots that are not goals have been systematised into various categories for their observation. The developed system was applied to the first six teams classified in the World Cup in France 2001, and we made a later statistical analysis descriptive and inferential of the records.<\/p>\n\n