This paper describes a systematic approach to the development of a luxurious driving sound. In the first step, the luxurious sound is conceptualized through jury test, factor analysis and regression analysis. From the results, the main factors and the correlation equation for the luxurious sound are extracted. Also, customer's preference for the luxurious sound is investigated from the customer clinic. In the second step, three core axes and the detailed indices for luxurious sound are defined and quantified. These core axes are a dynamic sound character, a sound balance and a sound harmony. These core axes are also composed of detailed indices and quantified by guide lines. In the third step, each contribution of the sub-systems for sound quality is identified and the target values and methods for implementing the luxurious sound are suggested. In this process, noise path analysis and the customer's preference in each region are considered. Finally, the sound is developed by intake, exhaust and ECU tuning which have dominant contributions for the sound quality and verified with respect to each sales region.