Borborygmus is the reflection of the physiological condition of human being and great significant in the diagnosis of acute abdomen disease in clinic environment. In order to study the mechanism of borborygmus, an acquision system construed with sound card based on Labview environment for acquiring borborygmus was presented. This system has the functions of acquiring borborygmus, displaying signals and saving data in binary format. It can provide detailed data for studying the mechanism of borborygmus and the idea of constructing the physiological signal acquision system.