Musical flow refers to a psychological state of deep involvement in musical activities, such as listening to music or playing a musical instrument. It is widely acknowledged that experiencing musical flow during music listening is closely linked to positive emotions. Additionally, previous studies have shown that individuals who frequently experience musical flow tend to report higher levels of subjective well-being. However, there is a difficulty in defining the phenomenon of musical flow during music listening, as it comprises of various concepts associated with flow experience, like absorption, engagement, and immersion.This study aims to address this issue by seeking empirical evidence to formulate a clear definition of musical flow through a review of various papers related to the concept of flow. We intend to propose a conceptual model of musical flow during music listening activities based on Csikszentmihalyi’s flow theory. Furthermore, the study will suggest potential directions for future research in this area.