Abstract: A sound reproducing screen for an ultrasonic converting and reproducing method wherein a sound signal is carried on the ultrasonic wave which is transmitted via the screen which has a lattice structure in which a plurality of cells is continuously arranged. Using the screen, the sound signal can be divided from the ultrasonic wave, so that the sound signal can be reproduced. A cell structure of the screen is thus provided for converting the ultrasonic wave into the sound signal by ultrasonic conversion and reproduction which is simple to make and which has a maximum conversion efficiency. Accordingly, an efficiency of reproducing the sound source in a low frequency band as well as a high frequency band is superior, and a realistic three-dimensional sound system can be implemented.