An intense physical and emotional experience, Sound of the Ocean traces the cyclical journey of water from a drop to a stream, from a river to the ocean. According to legend, Avalokitesvara Bodhisattva practiced meditation by the sea in their early years.Every day, they listened to the ebb and flow of the tide, finding enlightenment amidst the tumult and serenity. Sound of the Ocean attempts to seek such enlightenment within the realm of the unknown.

The performance Sound of the Ocean encompasses five segments: Collapse, Flowing Water, Breakers, Listening to the Ocean Heart, and The Sound of Ocean. Each segment is animated by a theatrical tension devoid of explicit narrative, propelled by rhythms beat out on temple bells, gongs, and skinned drums large and small.

With spare grace and clarity, Sound of the Ocean illuminates U-Theatre's creative process, which centers on the concentric relationships of the individual to the collective, and the larger natural and spiritual environment.