The paper is to solve the problem of existing audio signal transfer system which has a difficulties of system organization and the increase of additional install cost and unfriendly interior. To solve the existing system, we drew the new audio signal transfer system based on PLC and evaluated it. A transmitter and a receiver were designed using the PLC chip INT5500CS. An audio signal transfer system was configured with a CD player to which audio signals are sent from the transmitter and a speaker connected to the receiver. For performance evaluation of this system, a USBPre external sound card and Smaart Live 5 which is a PC-based sound measuring program were added. As a result of our experiment, the measured signal level is $2{sim}3$ dB lower than reference signal, latency is 16.69 ms, and the specific character of coherency is bad in high frequency band. Otherwise, this system transmits and receives signals over 90 % in good condition as a result of measuring pink noise, frequency (1 kHz), and phase, magnitude. In view of the result so far achieved, the system designed this study has excellent performance, it resolves defect of existing audio signal transfer system.