A bilingual sound dictionary in Korean and English has been created for a broad range of sound reference to cross-linguistic, dialectal, native language (L1)-transferred biological and allophonic variations. The paper demonstrates that the pronunciation dictionary of the lexicon is inadequate for sound reference due to the preponderance of unmarked sounds. The audio registry consists of the three-way comparison of 1) English speech from native English speakers, 2) Korean speech from Korean speakers, and 3) English speech from Korean speakers. Several sub-dictionaries have been created as the foundation research for independent development. They are 1) a pronunciation dictionary of the Korean lexicon in a keyboard-compatible phonetic transcription, 2) a sound dictionary of L1-interfered language, and 3) an audible dictionary of Korean sounds. The dictionary was designed to facilitate the exchange of the speech signal and its corresponding text data on various media particularly on CD-ROM. The methodology and findings of the construction are discussed.