The theoretical formulations are derived for calculating optical power change for intensity modulated fiber optical microphone. The optical power change is due to optical paths, misalignment and geometry of optical coupler. Based on the theoretical equations, three different optical couplers are simulated with respect to several angles of optical couplers. In order to evaluate the formulation, a multi-mode to multi-mode coupler which is one of abovementioned optical couplers is designed and characterized by carving out both static experiments and dynamic experiments. Considering experimental results, this paper conclude that the theoretical formulations is very useful for design optical coupler and this kind of fiber optic sensor is adequate to microphone.