This study aims to compare the structure of rhythm between Spanish and Italian. The western languages such as Spanish and Italian have their own phonetic rhythm system. But the Koreans are not very accustomed to the western languages' rhythm structure, because in Korean there cannot be found the same or similar accentual system to the western languages. Spanish as well as Italian belong to the western Romance languages which commonly bring the tonal accent system. From this standpoint it can be said that Spanish and Italian are the most rhythmical and musical languages, and we need to pay attention firstly to the suprasegmental phonetic system and secondly to the correlation between the linguistic system and the music system. The fundamental concepts of musical structure involve such factors as rhythmic and pitch organization, dynamic and timbral differentiation, etc. Among the three major elements of the music -melody, rhythm and harmony- we have to pay a special attention to the first two, because the two are very closely related with the accent position of the words of song, and hereby we describe in detail about the organization of metrical and structural accents as well as their application to the instructional method.