Sound production by means of a physical model for falling objects, which is intended for audio synthesis of immersive contents, is described here. Our approach is a mathematical model to synthesize sound and audio for animation with rigid body simulation. To consider various conditions, a collision model of an object was introduced for vibration and propagation simulation. The generated sound was evaluated by comparing the model output with real sound using numerical criteria and psychoacoustic analysis. Experiments were performed for a variety of objects and floor surfaces, approximately 90% of which were similar to real scenarios. The usefulness of the physical model for audio synthesis in virtual reality was represented in terms of breadth and quality of sound.