From the point of view of the design for the sound quality of acoustical manufacture, the following method was determined as the way to construct the scale of sound quality. Firstly, we considered the model of evaluation dividing the process of judgment into three steps: sensory, affectional, and over-all quality judgment. Secondly, Torgerson's multidimensional scaling method was taken for the scaling of sensation as the 1st step. Judgments were performed under the criterion of sensory similarity between the various sound qualities represented in the form of complete method of triad. Also, the psychological meaning of scale dimensions was determined by means of sensory adjectives that are suitable to indicate the contents of similarity, and are described by the subjects immedidately after the above-mentioned judgments. As the results of applications to the typical reproducing system that contains the two kinds of distortions, band restriction and nonlinearity, it was shown that there are at least three elemental sensations originating from the low- or high-frequency components and noisiness, respectively.