As a basic study on both engineering applications and representation methods of synesthesia, this paper aims at building basic system which converts a muscular sense into both visual and auditory elements. As for the building method, data of the muscular sense can be acquired through roll and pitch signals which are calculated from both three-axis acceleration sensor and the two-axis gyro sensor. The roll and pitch signals are then converted into both visual and auditory information as outputs. The roll signals are converted into both intensity elements of the HSI color model and octaves as one of auditory elements. In addition, the pitch signals are converted into both hue elements of the HSI color model and scales as another one of auditory elements. Each of the extracted elements of the HSI color model is converted into each of the three elements of the RGB color model respectively, so that the real-time output color signals can be obtained. Octaves and scales are also converted and synthesized into MIDI signals, so that the real-time sound signals can be obtained as anther one of output signals. In experiments, the results revealed that normal color and sound output signals were successfully obtained from roll and pitch values that represent muscular senses or physical movements, depending on the conversion relationship based on the similarity between color and sound.