Letting Go contains two half-hour tracks, each comprising a range of guided relaxation and meditation exercises spoken by psychologist Sarah Edelman, set to a background of gentle ambient music by Malcolm Harrison.
Both tracks begin with progressive muscle relaxation exercises and are followed by a range of guided meditations. These include a focus on the physical sensations of breath moving in and out of the nose, picturing a healing mist entering the body with each breath, awareness of and counting of the breath, visualising a tropical rain forest and visualising the attainment of a personal goal.