EFT has its foundations in Traditional Chinese Medicine, or more prominently a variant of acupressure. It is based on the understanding that the body is laced with meridians which channel the flow of chi, or life giving energy. EFT focusses on the endings of these meridians or what they call pressure points (and I know from my experience as a healer as spin points also known as chakras).
Other aspects of the EFT system includes a home made mantra (a mantra which you design based on the issue you are attempting to overcome) And repeating this positive statement continuously through out the process. This is an excellent idea as it focuses the energy to any thought forms which are currently residing within the energetic system allowing you to attack the issue at its source. EFT states that this mantra is designed to allow the brain to focus the thoughts along any previously rigid and negatively impacting neural pathways.
The final aspect of EFT is the use of eye repositioning whilst undertaking all of the above actions. There is a solid scientific school of thought which links brain behaviour to eye movements. Most of you have probably heard of the theory that to look one particular way when talking and you are searching your memory for the truth, and to look another you are searching your imagination for a lie. The EFT principle is very similar, in that by forcing the eye into many different positions during the exercise rather than the position it would naturally go to when thinking of this subject it breaks the rigid and unhealthy neural pathway, allowing you to make new more appropriate associations.
For example: when you eat chocolate, you feel good, you create a strong thought pattern which associates with chocolate. Whenever you see chocolate you will return to that thought process, that neural path way and sense the chocolate sensations. Hence chocoholics are born. By using EFT you should be able to break the stimulus you now feel towards chocolate and allow for a fresh neural pathway, energetic imprint and though process to be formed around the subject of chocolate.
All issues both positive and negative work in the same way, and EFT attempts to tackle these issues in an easy to learn and free fashion.
Ive kept this post short because the EFT site has a lot of information and i dont want to overwhelm anyone.
Here is where you will find the information you require if you wish to give it a go EFT Site