diff --git a/Assets/Resources/Game bgm2.mp3 b/Assets/Resources/Game bgm2.mp3
new file mode 100644
index 0000000..6e753a4
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diff --git a/Assets/Resources/Game bgm2.mp3.meta b/Assets/Resources/Game bgm2.mp3.meta
new file mode 100644
index 0000000..15e5280
--- /dev/null
+++ b/Assets/Resources/Game bgm2.mp3.meta	
@@ -0,0 +1,23 @@
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+AudioImporter:
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diff --git a/Assets/Resources/Prefabs/Audio Manager.prefab b/Assets/Resources/Prefabs/Audio Manager.prefab
index 1fa43b9..47f54b7 100644
--- a/Assets/Resources/Prefabs/Audio Manager.prefab	
+++ b/Assets/Resources/Prefabs/Audio Manager.prefab	
@@ -10,7 +10,6 @@ GameObject:
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   - component: {fileID: 3667565604047053759}
-  - component: {fileID: 841089304725320238}
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   m_Name: Audio Manager
   m_TagString: Untagged
@@ -46,103 +45,16 @@ MonoBehaviour:
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-  gameBgm: {fileID: 8300000, guid: 6d4eda23943dd0b4099b86b28fa0840c, type: 3}
+  gameBgm: {fileID: 8300000, guid: 576c895328ccd5f4a91364f7fa42bea8, type: 3}
   clickSound: {fileID: 8300000, guid: cff2e6cf7f46a074d86955b3b6fd499a, type: 3}
   closeSound: {fileID: 8300000, guid: e7c0f32158a3e5b46bc3b59035aba898, type: 3}
-  sfxVolume: 0
---- !u!82 &841089304725320238
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+  coinsRemoveSound: {fileID: 8300000, guid: 585a9de0fb7ee4163af5c559ba5b2364, type: 3}
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+  loseSound: {fileID: 8300000, guid: 2a467daa72a01214384d2fa5677f668a, type: 3}
+  stoneSound: {fileID: 8300000, guid: 829ae38dccffa8f4ebf5829b8963ad31, type: 3}
+  bgmAudioSource: {fileID: 0}
+  sfxVolume: 1
+  isPlayBGM: 0
+  isPlaySFX: 0
diff --git a/Assets/Resources/Prefabs/Panels/Coins Panel.prefab b/Assets/Resources/Prefabs/Panels/Coins Panel.prefab
index 93b08f8..7596238 100644
--- a/Assets/Resources/Prefabs/Panels/Coins Panel.prefab	
+++ b/Assets/Resources/Prefabs/Panels/Coins Panel.prefab	
@@ -10,7 +10,6 @@ GameObject:
   m_Component:
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   - component: {fileID: 4222531876603999234}
-  - component: {fileID: 5499754916380040505}
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   m_Name: Coins Panel
   m_TagString: Untagged
@@ -53,106 +52,6 @@ MonoBehaviour:
   m_EditorClassIdentifier: 
   coinsRemoveImageObject: {fileID: 4198953742281733827}
   coinsCountText: {fileID: 2892066450466788586}
-  coinsRemoveAudioClip: {fileID: 8300000, guid: 585a9de0fb7ee4163af5c559ba5b2364, type: 3}
-  coinsAddAudioClip: {fileID: 8300000, guid: 1ec44182fa76a4b3eb1459c0a6d9a8ab, type: 3}
-  coinsEmptyAudioClip: {fileID: 8300000, guid: 908a78cb991984977bea42916bed8684, type: 3}
-  ShopPanel: {fileID: 8190964574954487140, guid: eb257b0a685b2254f860f294ce8cba54, type: 3}
---- !u!82 &5499754916380040505
-AudioSource:
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-  m_PrefabAsset: {fileID: 0}
-  m_GameObject: {fileID: 646100354038727038}
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   m_ObjectHideFlags: 0
diff --git a/Assets/Resources/Prefabs/Panels/Setting Panel.prefab b/Assets/Resources/Prefabs/Panels/Setting Panel.prefab
index 61d981c..0b9d12b 100644
--- a/Assets/Resources/Prefabs/Panels/Setting Panel.prefab	
+++ b/Assets/Resources/Prefabs/Panels/Setting Panel.prefab	
@@ -13,7 +13,6 @@ GameObject:
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   - component: {fileID: 6789969287113785900}
   - component: {fileID: 413977444317235173}
-  - component: {fileID: 6428684691423417346}
   m_Layer: 5
   m_Name: Switch
   m_TagString: Untagged
@@ -148,103 +147,6 @@ MonoBehaviour:
   m_Name: 
   m_EditorClassIdentifier: 
   handleImage: {fileID: 6756679498073114696}
-  clickSound: {fileID: 8300000, guid: cff2e6cf7f46a074d86955b3b6fd499a, type: 3}
---- !u!82 &6428684691423417346
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@@ -859,7 +761,6 @@ GameObject:
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   - component: {fileID: 3464089222698319368}
   - component: {fileID: 8434701791193156984}
-  - component: {fileID: 9145795730378986889}
   m_Layer: 5
   m_Name: Switch
   m_TagString: Untagged
@@ -994,103 +895,6 @@ MonoBehaviour:
   m_Name: 
   m_EditorClassIdentifier: 
   handleImage: {fileID: 1822478720763898751}
-  clickSound: {fileID: 8300000, guid: cff2e6cf7f46a074d86955b3b6fd499a, type: 3}
---- !u!82 &9145795730378986889
-AudioSource:
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-  m_PrefabInstance: {fileID: 0}
-  m_PrefabAsset: {fileID: 0}
-  m_GameObject: {fileID: 5387157431517620447}
-  m_Enabled: 1
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-  OutputAudioMixerGroup: {fileID: 0}
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diff --git a/Assets/Resources/win sound.mp3 b/Assets/Resources/win sound.mp3
new file mode 100644
index 0000000..6c1153f
Binary files /dev/null and b/Assets/Resources/win sound.mp3 differ
diff --git a/Assets/Resources/win sound.mp3.meta b/Assets/Resources/win sound.mp3.meta
new file mode 100644
index 0000000..fb95f3c
--- /dev/null
+++ b/Assets/Resources/win sound.mp3.meta	
@@ -0,0 +1,23 @@
+fileFormatVersion: 2
+guid: 1613a4bf934e4d043b4e50b1b74c16b5
+AudioImporter:
+  externalObjects: {}
+  serializedVersion: 7
+  defaultSettings:
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+    loadType: 0
+    sampleRateSetting: 0
+    sampleRateOverride: 44100
+    compressionFormat: 1
+    quality: 1
+    conversionMode: 0
+    preloadAudioData: 0
+  platformSettingOverrides: {}
+  forceToMono: 0
+  normalize: 1
+  loadInBackground: 0
+  ambisonic: 0
+  3D: 1
+  userData: 
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diff --git a/Assets/Script/Common/AudioManager.cs b/Assets/Script/Common/AudioManager.cs
index a171695..3e000f5 100644
--- a/Assets/Script/Common/AudioManager.cs
+++ b/Assets/Script/Common/AudioManager.cs
@@ -1,5 +1,6 @@
 using UnityEngine;
 using UnityEngine.SceneManagement;
+using UnityEngine.Timeline;
 
 public class AudioManager : Singleton<AudioManager>
 {
@@ -9,11 +10,20 @@ public class AudioManager : Singleton<AudioManager>
     [Header("SFX")]
     [SerializeField] private AudioClip clickSound;
     [SerializeField] private AudioClip closeSound;
+    [SerializeField] private AudioClip coinsAddSound;
+    [SerializeField] private AudioClip coinsEmptySound;
+    [SerializeField] private AudioClip coinsRemoveSound;
+    [SerializeField] private AudioClip winSound;
+    [SerializeField] private AudioClip loseSound;
+    [SerializeField] private AudioClip stoneSound;
 
-    private AudioSource bgmAudioSource;  // BGM을 위한 AudioSource
+    [HideInInspector] public AudioSource bgmAudioSource;  // BGM을 위한 AudioSource
     private AudioSource sfxAudioSource;  // SFX를 위한 AudioSource
 
-    [HideInInspector] public float sfxVolume = 1.0f;  // SFX 볼륨 (기본값 1)
+    public float sfxVolume = 1.0f;  // SFX 볼륨 (기본값 1)
+
+    [HideInInspector]public bool isPlayBGM;
+    [HideInInspector]public bool isPlaySFX;
 
     private void Awake()
     {
@@ -27,10 +37,9 @@ public class AudioManager : Singleton<AudioManager>
     // 시작 시 BGM을 자동으로 재생
     private void Start()
     {
-        if (UserManager.IsPlayBGM) // UserManager의 BGM 설정값에 따라 BGM을 재생
-        {
-            PlayMainBGM();  // 기본 BGM을 재생
-        }
+        isPlayBGM = UserManager.IsPlayBGM;
+        isPlaySFX = UserManager.IsPlaySFX;
+        PlayBGM();
     }
 
     // 메인 BGM을 재생하는 함수
@@ -44,15 +53,6 @@ public class AudioManager : Singleton<AudioManager>
             bgmAudioSource.Play();  // BGM 재생
         }
     }
-
-    // BGM을 멈추는 함수
-    public void StopMainBGM()
-    {
-        if (bgmAudioSource != null && bgmAudioSource.isPlaying)
-        {
-            bgmAudioSource.Stop();  // BGM을 멈춤
-        }
-    }
     
     public void PlayGameBGM()
     {
@@ -64,47 +64,103 @@ public class AudioManager : Singleton<AudioManager>
             bgmAudioSource.Play();  // 게임 BGM 재생
         }
     }
+
+    public void PlayBGM()
+    {
+        if (isPlayBGM)
+        {
+            Scene currentScene = SceneManager.GetActiveScene();
+        
+            if (currentScene.name == "Main")
+            {
+                StopBGM();
+                PlayMainBGM();
+            }
+            else if (currentScene.name == "Game")
+            {
+                StopBGM();
+                PlayGameBGM();
+            }
+        }
+    }
     
-    public void StopGameBGM()
+    public void StopBGM()
     {
         if (bgmAudioSource != null && bgmAudioSource.isPlaying)
         {
             bgmAudioSource.Stop();  // 게임용 BGM을 멈춤
         }
     }
+    
+    // 씬이 로드될 때마다 호출되는 OnSceneLoaded 메서드
+    protected override void OnSceneLoaded(Scene scene, LoadSceneMode mode)
+    {
+        PlayBGM();
+    }
 
     // 클릭 사운드(SFX) 재생
     public void PlayClickSound()
     {
-        sfxAudioSource.PlayOneShot(clickSound, sfxVolume);
+        if (isPlaySFX)
+        {
+            sfxAudioSource.PlayOneShot(clickSound, sfxVolume);
+        }
     }
 
     // 닫기 사운드(SFX) 재생
     public void PlayCloseSound()
     {
-        sfxAudioSource.PlayOneShot(closeSound, sfxVolume);
+        if (isPlaySFX)
+        {
+            sfxAudioSource.PlayOneShot(closeSound, sfxVolume);
+        }
     }
 
-    // 씬이 로드될 때마다 호출되는 OnSceneLoaded 메서드
-    protected override void OnSceneLoaded(Scene scene, LoadSceneMode mode)
+    public void PlayCoinsAddSound()
     {
-        if (scene.name == "Main")
+        if (isPlaySFX)
         {
-            StopGameBGM();
-            
-            if (UserManager.IsPlayBGM) // BGM 설정값에 따라 메인 BGM을 재생
-            {
-                PlayMainBGM();
-            }
+            sfxAudioSource.PlayOneShot(coinsAddSound, sfxVolume);
         }
-        else if (scene.name == "Game")
+    }
+
+    public void PlayCoinsEmptySound()
+    {
+        if (isPlaySFX)
         {
-            StopMainBGM();
-            
-            if (UserManager.IsPlayBGM) // BGM 설정값에 따라 게임 BGM을 재생
-            {
-                PlayGameBGM();
-            }
+            sfxAudioSource.PlayOneShot(coinsEmptySound, sfxVolume);
+        }
+    }
+
+    public void PlayCoinsRemoveSound()
+    {
+        if (isPlaySFX)
+        {
+            sfxAudioSource.PlayOneShot(coinsRemoveSound, sfxVolume);
+        }
+    }
+
+    public void PlayLoseSound()
+    {
+        if (isPlaySFX)
+        {
+            sfxAudioSource.PlayOneShot(loseSound, sfxVolume);
+        }
+    }
+
+    public void PlayWinSound()
+    {
+        if (isPlaySFX)
+        {
+            sfxAudioSource.PlayOneShot(winSound, sfxVolume);
+        }
+    }
+
+    public void PlayStoneSound()
+    {
+        if (isPlaySFX)
+        {
+            sfxAudioSource.PlayOneShot(stoneSound, sfxVolume);
         }
     }
 }
\ No newline at end of file
diff --git a/Assets/Script/Common/CoinsPanelController.cs b/Assets/Script/Common/CoinsPanelController.cs
index a51c973..7d3c38e 100644
--- a/Assets/Script/Common/CoinsPanelController.cs
+++ b/Assets/Script/Common/CoinsPanelController.cs
@@ -6,16 +6,11 @@ using UnityEngine.EventSystems;
 using UnityEngine.Serialization;
 using UnityEngine.UI;
 
-[RequireComponent(typeof(AudioSource))]
 public class CoinsPanelController : MonoBehaviour
 {
     [SerializeField] private GameObject coinsRemoveImageObject;
     [SerializeField] private TMP_Text coinsCountText;
     
-    [SerializeField] private AudioClip coinsRemoveAudioClip;
-    [SerializeField] private AudioClip coinsAddAudioClip;
-    [SerializeField] private AudioClip coinsEmptyAudioClip;
-
     private Color _coinsColor;
     private AudioSource _audioSource;
     private int _coinsCount;
@@ -110,19 +105,17 @@ public class CoinsPanelController : MonoBehaviour
             {
                 ChangeTextAnimation(true, ()=>
                 {
-                    // TODO : 코인 수량 업데이트
+                    _coinsCount += 500;
                     action?.Invoke();
                 });
                 
                 // 효과음 재생
-                // TODO : if (UserInformation.IsPlaySFX)
-                _audioSource.PlayOneShot(coinsAddAudioClip);
+                AudioManager.Instance.PlayCoinsAddSound();
             });
             sequence.AppendInterval(0.5f);
         }
         sequence.OnComplete(() =>
         {
-            _coinsCount += coinsCount;  //추가된 코인 적용
             _canvasGroup.blocksRaycasts = true;    //구매 후 클릭 활성화
         });
     }
@@ -130,8 +123,7 @@ public class CoinsPanelController : MonoBehaviour
     public void EmptyCoins()
     {
         // 효과음 재생
-        // TODO: if (UserInformation.IsPlaySFX)
-        _audioSource.PlayOneShot(coinsEmptyAudioClip);
+        AudioManager.Instance.PlayCoinsEmptySound();
         
         GetComponent<RectTransform>().DOPunchPosition(new Vector3(20f, 0, 0), 1f, 7);
     }
@@ -151,8 +143,7 @@ public class CoinsPanelController : MonoBehaviour
         }
 
         // 효과음 재생
-        // TODO: if (UserInformation.IsPlaySFX)
-        _audioSource.PlayOneShot(coinsRemoveAudioClip);
+        AudioManager.Instance.PlayCoinsRemoveSound();
         
         // 코인 사라지는 연출
         coinsRemoveImageObject.SetActive(true);
diff --git a/Assets/Script/Main/UserManager.cs b/Assets/Script/Main/UserManager.cs
index c9f99e9..16d9d03 100644
--- a/Assets/Script/Main/UserManager.cs
+++ b/Assets/Script/Main/UserManager.cs
@@ -87,14 +87,22 @@ public class UserManager : Singleton<UserManager>
     public static bool IsPlaySFX
     {
         get { return PlayerPrefs.GetInt("IsPlaySFX", 1) == 1; }
-        set { PlayerPrefs.SetInt("IsPlaySFX", value ? 1 : 0); }
+        set
+        {
+            PlayerPrefs.SetInt("IsPlaySFX", value ? 1 : 0);
+            AudioManager.Instance.isPlaySFX = value;
+        }
     }
     
     // 배경음악 재생 여부
     public static bool IsPlayBGM
     {
         get { return PlayerPrefs.GetInt("IsPlayBGM", 1) == 1; }
-        set { PlayerPrefs.SetInt("IsPlayBGM", value ? 1 : 0); }
+        set
+        {
+            PlayerPrefs.SetInt("IsPlayBGM", value ? 1 : 0);
+            AudioManager.Instance.isPlayBGM = value;
+        }
     }
     
     protected override void OnSceneLoaded(Scene scene, LoadSceneMode mode)
diff --git a/Assets/Script/UI/PanelChildController/SwitchController.cs b/Assets/Script/UI/PanelChildController/SwitchController.cs
index 6045071..8df8317 100644
--- a/Assets/Script/UI/PanelChildController/SwitchController.cs
+++ b/Assets/Script/UI/PanelChildController/SwitchController.cs
@@ -6,11 +6,9 @@ using UnityEngine.UI;
 using DG.Tweening;
 
 [RequireComponent(typeof(Image))]
-[RequireComponent(typeof(AudioSource))]
 public class SwitchController : MonoBehaviour
 {
     [SerializeField] private Image handleImage;
-    [SerializeField] private AudioClip clickSound;
     
     //스위치에 상태 변경 시 호출할 콜백 함수
     public delegate void OnSwitchChangedDelegate(bool isOn);
@@ -56,8 +54,7 @@ public class SwitchController : MonoBehaviour
         }
         
         // 효과음 재생
-        if (clickSound != null) 
-            _audioSource.PlayOneShot(clickSound);
+        AudioManager.Instance.PlayClickSound();
         
         //이벤트 호출
         OnSwitchChanged?.Invoke(isOn);
diff --git a/Assets/Script/UI/PanelController/SettingPanelController.cs b/Assets/Script/UI/PanelController/SettingPanelController.cs
index ba9efb3..d568e8b 100644
--- a/Assets/Script/UI/PanelController/SettingPanelController.cs
+++ b/Assets/Script/UI/PanelController/SettingPanelController.cs
@@ -33,15 +33,15 @@ public class SettingsPanelController : PanelController
         // BGM을 끄는 경우
         if (!value)
         {
-            GameManager.Instance.audioManager.StopMainBGM();  // BGM을 끄기
+           AudioManager.Instance.StopBGM();  // BGM을 끄기
         }
         // BGM을 켜는 경우
         else
         {
             // 이미 BGM이 재생 중인 경우 새로 시작하지 않도록 체크
-            if (!GameManager.Instance.audioManager.GetComponent<AudioSource>().isPlaying)
+            if (!AudioManager.Instance.bgmAudioSource.isPlaying)
             {
-                GameManager.Instance.audioManager.PlayMainBGM();  // BGM을 켜기
+                AudioManager.Instance.PlayBGM();  // BGM을 켜기
             }
         }
     }