Abstract: A system and method for providing a service of playing an accompaniment/musical performance is disclosed. In order to embody the system and method for providing the service of playing the accompaniment/musical performance, virtual orchestra system (VOS) files, which is converted from digital music files, e.g., musical instrument digital interface (MIDI) files and includes play order notes and sound data for each musical instrument capable of being played, are used. A server provides the VOS files through a network, e.g., a local area network (LAN), an Intranet, a value added network (VAN), an Internet or a public switched telephone network. A music is selected by a user through at least a client terminal. The play order note for each musical instrument is provided and the sound data for each musical instrument is played based on the play order note, thereby playing in solo or in concert. (At this time, sound for the others musical instrument is silent or used as a background music.