In his writings, Wadia Sabra (1876-1952) announced the creation of a “Universal Scale” and a “New Unit of Interval Measurement”. However, it is noteworthy that this particular work lacks precise information related to its numbers. This study aims to reconstruct and reveal the related numbers and tables, by researching Wadia Sabra’s archive. Also, this study reviews the acoustical and musical characteristics of this particular work of Sabra, its validity, and its possible new input to the musical field.