This study aims to describe the acoustic characteristics of Korean nasal sounds making use of the notion of pole and zero. In case of [m], the 1st and 4th formant almost remains as the original shape respectively, on the contrary, the 2nd and 3rd formant were observed as a variable cluster together. Alveolar [n] shows that the 3rd and 4th formant make a variable cluster with their antiformant(zero), however, the 1st and 2nd formant keep the static shape of their on. Velar [$eta$] has 4 formants below 2900 Hz and the 3rd and 4th formant constitute a variable cluster together as does the case [n]. With respect to the energy distribution in case of [n] and [$eta$], the energy value diminishes from Fl up to F3 continuously but augments in F4. The [m] shows that in the region of Fl-F2 does the energy fall down and rise from F3 to above.