[en] The spin-isospin symmetry energy of nuclear matter, epsilon sub(σ)sub(tau), is calculated within the frame of the K matrix theory, in an approximation in which the K matrix depends on a single density. Results obtained for epsilon sub(σ)subtau) with the Brueckner-Gammel Thaler and the Reid soft core potential, together with previous results for the isospin and spin symmetry energies, epsilon sub(tau) and epsilon sub(σ) are presented and discussed. The most reliable result is : epsilon sub(tau) = 53 MeV, epsilon sub(σ)=65 MeV, epsilon sub(σ)sub(tau)=76 MeV, in a reasonable agreement with that obtained with the ''empirical'' Landau parameters. (author)