Debuting on Broadway in 2007, Disney's The Little Mermaid features well-known music from the animated movie by Alan Menken and lyricist Howard Ashman, as well as new compositions by Menken with lyrics by Glenn Slater. New songs such as "The World Above", "She's in Love" and "Her Voice" will give new enjoyment to fans of the movie. Menken's other well-known Broadway musicals include Little Shop of Horrors and Disney's Beauty & the Beast.

There are 38 tracks on this album: Tracks 1-19 contain the background tracks and guide vocals; tracks 20-38 contain the accompaniment tracks alone. This album is a re-recording in the original show key and show tempo.