Equal temperament, in which semitones are tuned in the irrational ratio of $2^{1/12} : 1$, is best seen as a serviceable compromise, sacrificing purity for flexibility. Just intonation, in which intervals are given by products of powers of $2$, $3$, and $5$, is more natural, but of limited flexibility. We propose a new scheme in which ratios of Gaussian integers form the basis of an abstract tonal system. The tritone, so problematic in just temperament, given ambiguously by the ratios $\tfrac{45}{32}$, $\tfrac{64}{45}$, $\tfrac{36}{25}$, $\tfrac{25}{18}$, none satisfactory, is in our scheme represented by the complex ratio $1 + \rm{i} : 1$. The major and minor whole tones, given by intervals of $\tfrac{9}{8}$ and $\tfrac{10}{9}$, can each be factorized into products of complex semitones, giving us a major complex semitone $\tfrac{3}{4}(1 + \rm{i})$ and a minor complex semitone $\tfrac{1}{3}(3 + \rm{i})$. The perfect third, given by the interval $\tfrac{5}{4}$, factorizes into the product of a complex whole tone $\tfrac{1}{2}(1 + 2\rm{i})$ and its complex conjugate. Augmented with these supplementary tones, the resulting scheme of complex intervals based on products of low powers of Gaussian primes leads to the construction of a complete system of major and minor scales in all keys.