This paper addresses the problem of 3D sound representation without sound source localization and proposes a theory based on the ray-space representation of light rays, which is independent of object's specifications. An array of beam-formed microphone-arrays (MAs), are set and each MA generates a sound-image (SImage) by scanning the viewing range of a camera in the same location. SImage has the same size of an image and contains of blocks of sound wave with duration of one image-frame. Captured SImages with the array of MAs generate the sound wave ray-space. To make a dense SImage ray-space, we propose to use the geometry compensation of corresponding images in the location of each MA. By a dense sound ray-space, any virtual SImage, which corresponds to an arbitrary listening-point, can be generated. The listening-point sound is generated by averaging the sound wave in each pixel or group of pixel of the virtual SImage.