Unnatural noises generated by vehicles can cause anxiety and stress related to potential vehicle defects. This, in turn, can tarnish the brand image and lead to a loss of trust with customers. This is why automotive manufacturers continue to conduct research on noise reduction and are accelerating the development of related technologies. The transition from internal combustion engine vehicles to electric vehicles has intensified the focus on noise-related issues. The absence of an engine has made it possible to recognize noises that were previously masked by the engine. As a result, vehicle manufacturers are working to strengthen regulatory standards for component operating noise. Component manufacturers are addressing these demands through design improvements aimed at reducing noise. However, there are limitations to how much operational noise can be reduced through design changes alone. As a result, research has been conducted to change the perception of operating noise and effectively mask it, leading to the development of the Virtual Steering Sound System. This paper explores the advancement of the Virtual Steering Sound System, focusing on the generation of virtual sounds for individual components and their harmonious integration to create a musical experience for the driver during vehicle operation.