Philosophy of music education is used to build theories and guide music teaching. It is also used to strengthen the value of music education at school. However, few studies have been done on understanding the philosophy of music education in Taiwan. Therefore, the aim of this study is to explore the philosophy underlying music education in elementary and junior high schools in Taiwan. First, a philosophical analysis was conducted to identify the philosophy underlying “Arts and Humanities Curriculum Guidelines” , the major education policy in Taiwan. Then, 12 music education scholars and music teachers constitute the Delphi consulting group and exchanged their opinions on philosophy of music education by Delphi questionnaires. The philosophical analysis revealed that there were four main goals of music education emerged from Taiwan’s education policy. The most important goal was “to understand the relationship between music and society, culture and life.” Other goals are“ to cultivate ability of aesthetics”, “to develop music creating ability and learn to express feeling by music creation ”and “to build up habits of participating music activities and appreciating music with proper attitude.” Results of Delphi questionnaires showed that the consulting group thought the four goals mentioned above were suitable and applicable in Taiwan’s elementary and junior high schools. The most important goal of them was“ to build up habits of participating music activities and appreciating music with proper attitude.” In addition to the four goals, “to develop the ability of singing and performing” was still essential in music education.