An engine sound signal generation device arranged to generate a voltage signal representative of an engine sound, the engine sound signal generation device comprising: an accelerator opening sensor operable to detect an accelerator opening of a vehicle; a vehicle speed sensor operable to detect a vehicle speed of the vehicle; a vehicle speed-dependent engine speed memory arranged to store a virtual engine speed which depends upon the accelerator opening and the vehicle speed; a vehicle speed-nondependent engine speed memory arranged to store a virtual engine speed which depends upon the accelerator opening but does not depend upon vehicle speed in advance; an engine speed calculation unit arranged to determine whether or not the virtual engine speed is to vary in proportion to the speed of the vehicle, and: when the engine speed calculation unit determines that the virtual engine speed is to vary in proportion to the speed of the vehicle, read a virtual engine speed corresponding to the determined accelerator opening and the determined vehicle speed from the vehicle speed-dependent engine speed memory; and when the engine speed calculation unit determines that the virtual engine speed is not to vary in proportion to the speed of the vehicle, read a virtual engine speed from the vehicle speed-nondependent engine speed memory in correspondence with the detected accelerator opening; and an engine sound generation unit arranged to generate the voltage signal representative of the engine sound in accordance with the read virtual engine speed and the detected accelerator opening. an accelerator opening sensor operable to detect an accelerator opening of a vehicle; a vehicle speed sensor operable to detect a vehicle speed of the vehicle; a vehicle speed-dependent engine speed memory arranged to store a virtual engine speed which depends upon the accelerator opening and the vehicle speed; a vehicle speed-nondependent engine speed memory arranged to store a virtual engine speed which depends upon the accelerator opening but does not depend upon vehicle speed in advance; an engine speed calculation unit arranged to determine whether or not the virtual engine speed is to vary in proportion to the speed of the vehicle, and: when the engine speed calculation unit determines that the virtual engine speed is to vary in proportion to the speed of the vehicle, read a virtual engine speed corresponding to the determined accelerator opening and the determined vehicle speed from the vehicle speed-dependent engine speed memory; and when the engine speed calculation unit determines that the virtual engine speed is not to vary in proportion to the speed of the vehicle, read a virtual engine speed from the vehicle speed-nondependent engine speed memory in correspondence with the detected accelerator opening; and when the engine speed calculation unit determines that the virtual engine speed is to vary in proportion to the speed of the vehicle, read a virtual engine speed corresponding to the determined accelerator opening and the determined vehicle speed from the vehicle speed-dependent engine speed memory; and when the engine speed calculation unit determines that the virtual engine speed is not to vary in proportion to the speed of the vehicle, read a virtual engine speed from the vehicle speed-nondependent engine speed memory in correspondence with the detected accelerator opening; and an engine sound generation unit arranged to generate the voltage signal representative of the engine sound in accordance with the read virtual engine speed and the detected accelerator opening.