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The basic concept is that floating reduces external stimuli as much as possible to help the body achieve a natural restorative state.
Float tanks are also called Isolation tanks or Sensory Deprivation Tanks.Any therapy has its skeptics and floating is no exception.Skeptics point out that all studies done on REST therapy used small groups of people, reducing the statistical significance.Tanks specifically designed for sensory deprivation or floating were created in the 1950s but gained popularity in the 1970s when it became known as Restricted Environmental Stimulation Therapy (or REST). John Lilly, a neuroscientist who worked for the National Institutes of Health and specialized in cognition and brain activity helped pioneer the research during this time.Since then, floating has been used for a variety of reasons, both anecdotal and scientifically backed: Small scale studies provide some initial scientific backing for the idea of floating and sensory deprivation.
Floating is actually an old idea called sensory deprivation, but with a new name and optimized for several health benefits.