An apparatus and a method for generating a virtual sound to generate the virtual sound depending on a driving condition of a vehicle are provided. The apparatus comprises a detection device configured to detect vehicle environment data, a sound output device configured to play and output a virtual sound, and a processing device connected with the detection device and the sound output device. The processing device is configured to generate the virtual sound using the vehicle environment data and a big data-based sound database in a zero to hundred condition and controls the sound output device to play the generated virtual sound.