EFT is based on the idea that all emotional discomfort orginates from a disturbance of the body's energetic flow. Potentially, whenever a person experiences something negative, the body's energy flow is disrupted so that whenever they think about the incident in the future, or if an incident occurs that is similar to or reminds them of the original incident, the same kind of disruption occurs and leads to emotional discomfort and often even physical problems.
The technique involves recalling specific incidents of discomfort, feeling the intensity of the related emotions, using a setup affirmation, and tapping on various points on the body which correspond to the Chinese meridians. For unknown reasons, this technique allegedly consistently reduces the intensity of the emotions surrounding original incidents so that the person no longer feels the same intensity of emotions about past experiences. It has reportedly helped millions of people overcome depression, fears, phobias, and insecurity, as well as helped people overcome various types of physical problems such as, for example, pain, blood pressure problems, and tinnitus.