Composed in 1932, this work was written as a supplement to La Revue Musicale, a music magazine of the time. This scholarly journal was regularly published in France from the early 20th century until April 1940, primarily featuring articles on music. Its content focused on French composers active at the forefront of the contemporary music scene, as well as music from neighboring European countries, but it also covered 17th and 18th-century music by composers such as Mozart, Rameau, and Lully. Occasionally, special issues were dedicated solely to specific composers. Each issue included not only articles but also bound-in supplements, such as various illustrations and previously unpublished musical works. Publication as a supplement often served as the work's public premiere.

The December 1932 issue of La Revue Musicale was a special edition titled "Hommage à Bach." To serve as a supplement for this issue, five composers were commissioned to write short pieces on a Bach theme. Poulenc was one of them, alongside Albert Roussel, Alfredo Casella, Gian Francesco Malipiero, and Arthur Honegger.

There seemed to be no specific formal requirements for the works; while Malipiero, Honegger, and Casella composed pieces in forms akin to fugues, Poulenc wrote a Valse-Musette using the so-called "B-A-C-H" motif. Consequently, the BACH motif is presented very clearly in its original form at the beginning of the piece, but Poulenc's preferred harmonic progressions and writing style can be observed both in the left-hand chords accompanying the motif and in the sections following its initial presentation. In this respect, the work highlights Poulenc's presence more prominently than Bach's. The work is dedicated to Vladimir Horowitz.