Both legal and illegal forms of digital music consumption continue to evolve with wider adoption of subscription streaming services. With this paper, we aim to extend theory on digital music piracy by showing that the rising controversy and diminishing acceptance of illegal forms of consumption call for new theoretical components and interactions. We introduce a model that integrates insights from neutralization and cognitive dissonance theories. As an initial empirical test of the proposed Dissonance-Neutralization model, we estimate a structural equation model based on self-administered survey data obtained from 322 respondents. Our results uncover potential demographic differences in piracy-related dissonance and neutralization. Cognitive dissonance appeared to have more relevance in the behavioural intentions of women. On the other hand, high neutralization was primarily associated with men, and those born during the 1980’s. These findings, and the proposed model, are however in need of further validation in the larger context of other factors that influence digital piracy behaviour.