This study aims to propose a new instruction method about the Spanish rhythm structure. The Korean students of Spanish are very inexperienced in realizing the proper rhythm structure of the language, because in Korean there is not a similar accentual system. To develop a most interesting and effective method for the linguistic rhythm practice, it is necessary that the teachers pay attention firstly to the Spanish 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 timbre 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 elements 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.