Low energy nuclear reactions on light elements play a key role in providing the thermonuclear energy necessary to stabilize stars against gravitational contraction. They also control the nucleosynthesis leading to the production of seed elements for subsequent burning sequences in stellar evolution and stellar explosion. The reaction rates are determined by the low sub-Coulomb cross sections which need to be measured in a background free environment. Recent developments are being discussed on establishing a next generation of accelerator laboratories in a deep underground environment, in order to remove cosmic ray induced background radiation, which handicaps the study of the low energy reaction mechanisms.