Recently, in accordance with the interesting on well-being as well as the revitalization of living athletics, it is current tendency that people who use the swimming pools are on increasing. However, because the most of indoor swimming pools have ever used the reflection finishing materials likely as the tile due to the property of its hydrophilic space, the inside of indoor swimming pool is vibrating too much, and some problem which the voice and music do not delivering clearly is occurring when swimming lessons or underwater aerobics(synchronized swimming) and swimming game. Based on such viewpoint, locating the object on actually built indoor swimming pool, this Study has ever grasped its physical acoustic property, and finally designed the indoor swimming pool that contains an optimum acoustic condition, by remodelling it through an acoustic simulation. It is considered that such study result could be utilized as the useful materials when constructing the similar indoor swimming pool, hereafter.