Incidental Music describes the early stages of the development of a new approach – sound therapy – for children who have severe learning difficulties (SLD) and profound and multiple learning difficulties (PMLD). Sound itself, including what we call ‘music’, in combination with aspects of new music technology, provide the basis for this approach. Sound therapy acknowledges the expressive potential of all sound with the aim of enabling and developing additional ways of communicating and expressing. A research methodology has been developed to enable a detailed, rigorous analysis and evaluation of observed phenomena. This is briefly described and a case study, based on the use of Soundbeam, reveals some aspects of sound therapy. I am grateful to the staff and pupils of the Lambert School for their help, encouragement, co-operation and warmth in enabling this project.