A high voltage plasma arc can be created and sustained in air by subjecting the gases to an electric field with high voltage potential, causing ionization. The internal energy of the ionized gases can be transferred to corresponding pressure waves when the matter involved switches between the gaseous and plasma states. By pulse-width modulating a transformer driving signal, the transfer of internal electrical energy to resonating pressure waves may be controlled. Audio wave input to the driver signal can then be modulated into the carrier wave and be used to determine the width of each pulse in the plasma, thus reconstructing the audio signal as pressure, or sound waves, as the plasma arc switches on and off. The result will be the audio waveform resonating out of the plasma arc as audible sound, and thus creating a plasma loudspeaker. Theory of operation was tested through construction of a plasma arc speaker, and resultant audio playback was analyzed. This analysis confirmed accurate reproduction of audio signal in audible sound.