Background: The singing bowl is a bowl-shaped percussion instrument and is used in meditation and healing programs, but the mechanism of its clinical effects is unclear. Purpose: In this paper, we reviewed the peculiar acoustic property of the singing bowl sound and discussed on physical mechanisms of the clinical effects of the singing bowl sound. Methods: We studied the literature by reviewing it. Results: There are multiple pitches at adjacent frequencies in the singing bowl sound, and they give rise to the beat phenomenon. This results in a solid persisting beating felt in the singing bowl sound. Furthermore, the beat that depends on singing bowls and playing methods includes a rhythm often similar to the frequency band of brain waves (theta wave) observed in meditative states and induces a synchronization phenomenon in which the rhythm activates the brain waves in meditative states. Furthermore, we are to infer that the clinical effect of the singing bowl sound is closely associated with the synchronization of brain waves to the beat rhythm of the singing bowl sound. Conclusion: To clearly understand the clinical mechanism of the singing bowl sound, we suggest further systematic studies on the psychological and physiological responses to the beats of the singing bowl sound.