Taking into consideration the recent attempts made by scientific researchers to study the learning process as well as the process of learning music, it is assumed that both are subject to the same methodological rigour as the ones which originate from different backgrounds and subjects, espe- cially in the case of studies based upon quantitative strategy. There is a need for a thorough theo- retical analysis, which has been present in Polish educational market for over 20 years, of music learning theory by E.E. Gordon in terms of its functionality in research development. The author of the article outlines a thorough analysis of learning theory in terms of its scientific rationality, theo- retical and practical background. The author also conducts a selective description of its fundamental concepts in terms of undertaking research exploration. In these circumstances, the focus is placed upon projecting, conceptualisation and operationalisation of the attempts made by researchers in the subject of early school music education and widely understood music pedagogy.