ec(h)o is an audio augmented reality interface utilizing spatialized soundscapes and a semantic Web approach to information. The paper discusses our approach to conceptualizing museum content and its creation as audio objects in order to satisfy the requirements of the ec(h)o system. This includes the conceptualizing of information relevant to an existing exhibition design (an exhibition from the Canadian Museum of Nature in Ottawa). We discuss the process of acquiring, designing and developing information relevant to the exhibition and its mapping to the requirements of adaptive information retrieval and the interaction model. The development of the audio objects is based on an audio display model that addresses issues of psychoacoustics, composition and cognition. The paper outlines the challenges and identifies the limitations of our approach.