This research was carried out to examine the ultrasonic properties of $Phyllostachys$ $bambusoids$ Sieb et Zucc depending on three directions for providing the fundamental properties of the Korea traditional flute, Daekeum. The ultrasonic properties of $Phyllostachys$ $bambusoids$ Sieb. et Zucc were found to be different from those of wood, because of the distinctive anatomical structure of bamboo tissue. The ultrasonic velocity of peripheral zone showed higher values of all three directions. The ratio of longitudinal velocities to perpendicular velocities showed 1.16 at peripheral zone, 1.70 at central zone, 1.38 at inner zone respectively. The ratio of radial velocities to tangential velocities were measured as 1.286 at peripheral zone, 1.325 at central zone, 0.829 at inner zone respectively.