The number of elderly population reached 10.55% of total population at the end of August 2009 in Taiwan. With the gradual increase in the elderly, health care of elderly becomes an important issue. Music therapy is a simple and economic intervention. It enhances not only physical health but also psychosocial well-being. The major function of music therapy includes releasing stress, alleviating pain, expressing feelings, enhancing memory, improving communication and promoting physical rehabilitation. It is beneficial not only to improve the health care, but also to enhance the quality of life for the elderly. The purpose of this article elaborated the definition of music therapy, history of its development, and principles of the physical, psychological, social and spiritual implications. We reviewed and integrated the previous studies of music therapy in the elderly. With a view to broaden the application of the music therapy in the elderly population, we illustrated the priorities and principles of the implementation of music therapy.