The purpose of this study is to examine how the conceptual approach-based music lesson activity has an effect on the children`s auditory sense of sound. The objects of this study were= 85 kindergarteners who were just five years of age in kindergarten. This study divided their musical environment into the upper group, middle group and lower group by investigating home musical atmosphere, and placed them in experimental group was participated in the conceptual music program 36 times, while the control group kept an existing music activity in kindergarten. They were tested by PMMA of Cordon before executing music program. After the music program, it tested them by PMMA and ex post facto examination. The analytic results are as follows (1) The children who enjoyed music lesson, activity by conceptual approach had much more promoted auditory sense of sound than that of children who enjoyed an existing song-centered music activity. (2) The upper and middle groups that got a high point in musical environment had much more improved auditory sense of sound as opening music lesson activity by conceptual approach than that of the lower group. (3) There wasn`t significant difference between boy and girl on improvement of auditory sense of sound for children who enjoyed music lesson activity by conceptual approach.