The use of audio highlights the diverse views for foster learning and cognition in blind children. The purpose is to use the computer sound and voice to explore audio sense for knowing and thinking. Mathematics is used as a domain to enhance learning of mathematics knowledge for blind children. This paper presents design, development, usability and evaluation of audio-based virtual environment. After interaction the children were highly motivated, solve problem and learned basic of mathematics. So as a result the audio based virtual environment help to ameliorate the complexity of blind children to learn mathematics.