To perform sound release processing to effectively utilize the tap sounds themselves generated by a user (tap dancer) wearing, for example, tap shoes.

The tap shoes 10 are provided with microphones M1 and M2 in correspondence to chips C1 and C2 disposed at the soles of the shoes. The microphones M1 and M2 send the information on the absorbed sounds as electric signals to a tap sound outputting device 20. The tap sound outputting device 20 converts the received electric signals to mechanical vibrations and subjects the machinical vibrations to the sound release processing.