Abstract: The invention discloses a flush type rotatable sound box comprising a body case and the loudspeaker system inside the case. The mentioned body case is flush-mounted in wall or ceiling with a revolving gear joining to them. The sound box of this invention saves space and beautifies the indoor environment. The angle of the sound box can be changed depending on user's listening habit and the requirements of sound field by controlling the revolving gear. When the sound box is not to be used, it can be rotated by 180° with the revolving gear in order to keep it in wall or suspended ceiling and to reveal its back. A lighting devices or decoration may be fixed to the back of the sound box upon user's request.