Abstract: This study presents an approach to develop an indoor visible light communication system capable of transmitting audio signal over light beam within a short distance. Visible Light Communication (VLC) is a pretty new technology which used light sources to transmit data for communication. In any communication system, both analog and digital signal transmission are possible, though, due to having the capability of providing a faithful quality of signal regeneration after the transmission process, digital communication system is much more popular than the analog one. In the current project, digital communication process was adopted also.