This article is from the Magick Tantra FAQ, by Tyagi Nagasiva nagasiva@luckymojo.com, Catherine Yronwode cat@luckymojo.com with numerous contributions by others.
Some of the physical techniques are the same, but ESO and other
so-called "sex-positive" teachings do not contain a mystical or
magical component. Interestingly enough, however, people who
learn the techniques of ESO often report "spontaneous" mystical
experiences. A theoretical model explaining the biological
basis of this phenomenon can be found at
http://www.luckymojo.com/tkbiologicalbasis.html
 
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