Sensorimotor synchronization (SMS) is the rhythmic coordination of perception and action, commonly studied through finger tapping tasks in response to auditory stimuli. This review examines theories and empirical findings related to SMS, focusing on the role of intention, rate limits, negative mean asynchrony, variability, error correction models, perturbation studies, neural correlates, and SMS in musical contexts. SMS is characterized by the coordination of motor rhythms with external rhythms, crucial in musical activities like ensemble playing and conducting. Recent research suggests that SMS is controlled by two error correction processes: phase correction and period correction, which differ in cognitive control and may involve distinct brain circuits. The review highlights the importance of intention in SMS, the rate limits for successful synchronization, the phenomenon of negative mean asynchrony, and the variability in SMS performance. It also discusses models of error correction, including linear and nonlinear approaches, and the impact of perturbations on SMS. The review concludes by exploring the neural correlates of SMS and its significance in musical contexts, emphasizing the distinction between subconscious action regulation and conscious perceptual judgment and action planning.Sensorimotor synchronization (SMS) is the rhythmic coordination of perception and action, commonly studied through finger tapping tasks in response to auditory stimuli. This review examines theories and empirical findings related to SMS, focusing on the role of intention, rate limits, negative mean asynchrony, variability, error correction models, perturbation studies, neural correlates, and SMS in musical contexts. SMS is characterized by the coordination of motor rhythms with external rhythms, crucial in musical activities like ensemble playing and conducting. Recent research suggests that SMS is controlled by two error correction processes: phase correction and period correction, which differ in cognitive control and may involve distinct brain circuits. The review highlights the importance of intention in SMS, the rate limits for successful synchronization, the phenomenon of negative mean asynchrony, and the variability in SMS performance. It also discusses models of error correction, including linear and nonlinear approaches, and the impact of perturbations on SMS. The review concludes by exploring the neural correlates of SMS and its significance in musical contexts, emphasizing the distinction between subconscious action regulation and conscious perceptual judgment and action planning.