A discomforting noise can sometimes be heard in a vehicle passenger compartment during acceleration which can be annoying to passengers. We call this noise a “rumbling noise”. A detailed study of the rumbling noise spectrum has clarified the generating mechanism of the rumbling noise and the relation between the spectral structure and the tone. In order to analyze the rumbling noise, we simulated it with electrically synthesized noise. This method showed that at the times when the noise is heard there are always more than three discrete harmonics which are half an order harmonics of the engine revolution. The sensation of discomfort depends on the phase, frequency and magnitude of each frequency component. To evaluate the noise quantitatively, we also analyzed the shape of the time domain noise envelope. The envelope shape has a good correlation with the feelings of discomfort. The envelope repeats itself at every half engine revolution cycle, because its spectrum contains 1/2 the 1st harmonic and the 1st harmonic of engine revolution. As a result of the statistical investigation, we clarified that the summing of these magnitudes reveals a good correlation with our auditory rating of the rumbling noise.