ATLANTA (CNN) -- Georgia Gov. Zell Miller is making good on promise to give the state's newborns a dose of classical music.

In January, Miller said every baby born in the state would soon leave the hospital with a classical cassette tape or CD. Miller plans to deliver the first tapes from his office in Atlanta on Wednesday.

The governor's initiative comes on the heels of new research showing a link between classical music and enhanced brain development in infants. Previous studies have shown the complicated compositions of Mozart and other classical musicians can improve mathematics and logic skills in older children. Now there is evidence even babies inside the womb may benefit from the sounds of soothing music.

Miller first unveiled his plan as a state budget proposal with a price tag of $105,000. Critics argued that the effectiveness of music on babies had yet to be scientifically established.

But a short time later, Sony Music Entertainment agreed to produce the CDs and cassettes at no charge to taxpayers. The governor, a former teacher, has devised a distribution system to make the music available to each of the approximately 100,000 children born in the state every year.

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