This paper describes the development and achievement of a target engine sound for a V6 SUV in consideration of the sound quality preferences of customers in the U.S. First, a simple definition for engine sound under acceleration was found using order arrangement, frequency balance, and linearity. These elements are the product of commonly used characteristics in conventional development and can be applied simply when setting component targets. The development focused on order arrangement as the most important of these elements, and sounds with and without integer orders were selected as target candidates. Next, subjective auditory evaluations were performed in the U.S. using digitally processed sounds and an evaluation panel comprising roughly 40 subjects. The target sound was determined after classifying the results of this evaluation using cluster analysis. Subsequently, component targets were set, and the engine sound target for the new Highlander was achieved by optimizing the intake and exhaust sounds, the vibration transfer force of the power plant mounts, and the body sensitivity.