The aim of this project is to describe the designing process of a new electroacoustic percussion instrument called Wu. To do so, I have first reflect on the composers and creators whose contributions to percussion have been particularly inspiring in the construction of the instrument. Next, I review and expose the aesthetic and perceptual motivations that have led me to its design, to finally describe the manufacturing process, from the physical part to the electroacoustic part. In short, I have developed a proposal of musical innovation that combines the interpretative aesthetics of the classical percussion, with an electroacoustic sonority in harmony with current historical-social momentum: the digital era.