This book focuses the theory and significance of visual sound which can be a solution to empower blind or visually impaired people. Visual Sound is a system which aims to help those who suffer from low vision and possibly even those who are blind to 'see' again. Common devices are utilized to keep the costs of the system down so as to increase accessibility. These include a laptop, a digital camera or a web-cam and a set of stereo headphones. The camera will capture images which are fed to the laptop. The laptop will contain the Visual Sound software which will encode the image to a sound language. This is then outputted to the user via the stereo headphones.To begin the book, work will be done with stills as opposed to live video streaming. The Visual Sound code will be written with MATLAB due to its large functionality. This book will cover the implementation and testing of the viability of Visual Sound.