Microphones are provided at an air inlet of the engine and a vehicle-cabin-side wall surface of an engine room, and engine sounds are picked up. The engine sound is processed by a signal processing section, and the processed engine sound is output from a speaker provided in a vehicle cabin. The signal processing section is provided with a filter which simulates a sound insulation characteristic of the vehicle cabin and a transformation section for processing the engine sound according to driving condition. A spectrum transformation characteristic of the transformation section is determined according to values detected by a vehicle speed sensor, an engine speed sensor, and an accelerator depression sensor, and a spectrum of the engine sound is transformed by means of specification of the spectrum transformation characteristic, thereby enhancing an engine sound.