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Abstract: The federal state educational standard for preschool education sets an important task – the formation of value-semantic perception of music in children. What are the tools for the formation of value-semantic perception of music in children of preschool age? The author of the article presents the main provisions of the developed methodology for the formation of value-semantic perception of music in children of preschool age. The methodology is based on the approach of internalization. The effectiveness of the technique is seen through the organization of external socially significant activities of children in the process of music perception and the active inclusion of children in such a process. The article gives a description of the stages of the methodology for the formation of value-semantic perception of music in children of preschool age. With the help of interiorization at various stages of the methodology, participation in social interaction, reflection of the results of individual and group social actions, the formation of internal qualities through the mastery of external social activity are ensured. The approach of interiorization in the process of forming a value-semantic perception of music in children of older preschool age helps to evaluate musical impressions, to appropriate accepted norms in society through musical impressions, to comprehend and further operate them. According to the author, with the help of internalization, a person interacts with society, finds its place in society and acquires experience, which is the basis for the formation of a sense of their importance in specific social affairs. The methodology for the formation of value-semantic perception of music in children of preschool age is philosophically humanistic, according to the concept of assimilation – associative-reflex. In the presented methodology, a group organizational form is used, the approach to the child is carried out by a humane-personal, subject-subject.