With the continuous updating and advancement of artificial intelligence technology, it gradually begins to shine in various industries, especially playing an increasingly important role in incremental music teaching and assisted therapy systems. This study designs artificial intelligence models from the perspectives of attention mechanism, contextual information guidance, and distant dependencies combined with incremental music teaching for the segmentation of MS (multiple sclerosis) lesions and achieves the automatic and accurate segmentation of MS lesions through the multidimensional analysis of multimodal magnetic resonance imaging data, which provides a basis for physicians to quantitatively analyze MS lesions, thus assisting them in the diagnosis and treatment of MS. To address the highly variable characteristics of MS lesion location, size, number, and shape, this paper firstly designs a 3D context-guided module based on Kronecker convolution to integrate lesion information from different fields of view, starting from lesion contextual information capture. Then, a 3D spatial attention module is introduced to enhance the representation of lesion features in MRI images. The experiments in this paper confirm that the context-guided module, cross-dimensional cross-attention module, and multidimensional feature similarity module designed for the characteristics of MS lesions are effective, and the proposed attentional context U-Net and multidimensional cross-attention U-Net have greater advantages in the objective evaluation index of lesion segmentation, while being combined with the incremental music teaching approach to assist treatment, which provides a new idea for the intelligent assisted treatment approach. In this paper, from algorithm design to experimental validation, both in terms of accuracy, the operational difficulty of the experiment, consumption of arithmetic power, and time cost, the unique superiority of the artificial intelligence attention-based combined with incremental music teaching adjunctive therapy system proposed in this paper can be seen in the MS lesion segmentation task.