Sarath plays the role of a scientist doing research in the concept of rebirth while Meghna plays the part of a journalist.  Srikanth Deva's music for the movie is tailor-made for the theme. Popularly known for his kuthu type compositions, Srikanth Deva's music for Vaitheeswaran is different from his usual fare. He has offered an appealing range and out of the four songs, three are solos sung by male singers. There is only one duet number.

'Kangalum Thoongathey' is a sad melody in SPB's soulful voice. Needless to say, the song could not have been sung better by anyone other than the experienced singer.

'Muthal Muthal Paarvai' is by Unnikrishnan. There are some classical instrumental pieces that adorn the song. The instruments harmonize the singers' voices set in a high note.

'Kangaley Thoongathey' has an instrumental lead. This is a sad version of the first song, sung by Vijay Yesudas, who conveys the feelings conveyed by SPB and goes beyond that, imparting his personal style too.

And last, there is a peppy number in the album. Srikanth Deva has used the opportunity to bring his fast-paced signature-style to the BGM. 'Yengirintho Varuvaa' in Mano's voice is graceful in the high pitch the composition is set in.