Sound and music share a lot, but they are not totalitarian synonyms. Each one has some qualities or elements that define them even when they are equivocally seen as equals. Sound is a physical event, while music is an art that uses that event as material to develop itself. In our brain, music is processed through neural networks that involve areas of auditory and motor processing, in turn, their perception and execution involve various cognitive functions. Although current knowledge of the structures involved in hearing and the effect of music in our brain is still uncertain, a review of the most up-to-date literature on the subject is useful.