Audio seganography is the art and science of writing hidden messages that evolves as a new secret communication method. And audio steganography is similar to the process of modifying the Least Significant Bit of image files 8th LSB layer embedding has been done for desired binary messages. The effective of steganographic tools is to obtain imperceptible and robust way to conceal high rate of secret data. The objective of this paper is to propose a method for hiding the secret messages in safer manner from external attacks by modified LSB technique and encryption rearrangement key.