In this article we briefly present an approach based on the symmetry-b
reaking of the Hopf Normal Form in an attempt to build up a dynamical
equation which describes the formation of spiral waves in both oscilla
ting and excitable systems. To the lowest order, two new parameters, w
ith simple geometrical and dynamical interpretation, result respective
ly from amplitude and phase rotational symmetry-breaking. They allow u
s to model the most important experimental observations, namely front
and spiral formation and the transition to meandering.