This study presents a perceptual difference in acceleration sounds of a sporty sedan between the driver and passenger. We found a significant difference in annoyance and sportiness perception according to the acceleration sound level through subjective evaluations. The multimodal reproduction system, which can reproduce the driving image, motion, vibration, and sound, was applied for the test. A subjective experiment was conducted to evaluate the perceived intensity of annoyance and sportiness by varying the acceleration sound level in five steps of 3 dB. The experimental results showed that the driver perceives the acceleration sound less annoying than the passenger at a relatively low sound level. Meanwhile, the driver has perceived the acceleration sound more sporty than the passenger at a relatively high sound level. Moreover, it was found that passengers were 35 % less sensitive to an annoyance than drivers, whereas the driver was 74 % more susceptible to sportiness than passengers according to the sound level change. This finding is expected to be applied as a sound design strategy that differentiates the acceleration sound level in active sound design.