The meaning of Akousma is “a thing heard” which is used for acousmatic music that is uniquely composed for speakers on contrary to live performance. There two influential composers in my music; Pierre Schaeffer and R. Murray Schafer. Both have distant boundaries and different ways of musical understandings. By thinking of the semantic and syntactic characteristics of sound events – sound objects, I constructed a music which includes pictorial layers where a figure constructed on top of a ground which helps to expose its outline and mass while having the collaboration of their unique sonic qualities as sound objects. The performance is the reflection of this metaphoric musique concrète and soundscape relationship.