“In order to get into a flow state, you have to calm a part of the brain, the posterior cingulate cortex, which is the source of what brain scientists call the default state, which is the non-focused state,” says Harris. “At any rate, it turns out that Holosync [binaural beats], when you listen to it, [calms that part of the brain] and so does traditional meditation. It’s just Holosync does it faster and more easily and more effortlessly. It turns down the posterior cingulate cortex and it enhances the other part of the brain that, when it’s enhanced, you can easily go into a flow state.”
I have read something different about theta waves and learning languages. A University of Washington study tested students resting brainwave activity before learning French. They found that students with a higher amount beta/gamma and a lower amount of delta/theta activity were better at acquiring a second language. When you are dominant in theta, that is the lowest and most deeply relaxed awakened state you can be in. I think it would be much harder to really concentrate, fully understand and learn new information while in a theta state, so I would personally consider using theta while studying.
It cannot be any wonder then that we are almost desperate to find some sign, some indication that meditation and brainwave entrainment is having tangible, definable effects. We seize on these odd little experiences like ‘flushing of the face’ or ‘seeing spirals of color’ when our eyes are closed, hoping these are signs suggesting the elusive relief we’ve been after is finally within our grasp. We ask others to validate our experiences so that we can reassure ourselves we’re on the right track at last.
Gaia Meditation Gamma programs are specifically designed to: stimulate cognitive functions, help for higher learning and greater focus, improve IQ, expand consciousness and inspiration. The Dalai Lama meditates 4 hours every morning, which must stimulate his Gamma activity in a tremendous way. However, even if you have never practiced meditation, our Gamma waves programs will take you easily and rapidly to the Gamma brain state.

But we don't need any studies to tell us that different people can listen to different kinds of music and be affected. A lot of people who work out have a workout playlist on their iPod that keeps them energized. Some people listen to certain music to help them fall asleep. The Muzak company has built an industry on relaxing music that will keep people in the mood to shop. Music does affect our mood, and so we already have every reason to expect binaural beat recordings to produce the same effect. Different people may find certain binaural beats to be relaxing or energizing. But, we've never found any reliable indication that a binaural beat's connection to our brain is any deeper or more meaningful than any other music track. We do know for a reasonable certainty that specific claims made by most sellers of binaural beats are not credible, and that there is no reason to think that the effect they're claimed to produce will work for you.
That is generally where the science ends and the pseudoscience begins. A number of companies and individuals have then extrapolated from the phenomenon of entrainment to claim that altering the brain waves changes the actual functioning of the brain. There is no theoretical or empirical basis for this, however. Entrainment is a temporary effect on the synchronization of neuronal firing – it does not improve or increase brain functioning, it does not change the hardwiring, nor does it cure any neurological disorder. There is no compelling evidence for any effect beyond the period of entrainment itself.
Maya Mendoza is a published author of 3 personal development books. She has run an NLP / EFT Practice for 29 years helping clients transform problems into personal power. Maya is also a accomplished copywriter and well known Digital Marketing & Social Social Media Strategist - Specializing in Google+ for business. She was named "best marketing consultant" in Glasgow, UK in 2013.  
Resonant entrainment of oscillating systems is a well-understood principle within the physical sciences. If a tuning fork designed to produce a frequency of 440 Hz is struck (causing it to oscillate) and then brought into the vicinity of another 440 Hz tuning fork, the second tuning fork will begin to oscillate. The first tuning fork is said to have entrained the second or caused it to resonate. The physics of entrainment apply to bio-systems as well. Of interest here are the electromagnetic brain waves. The electrochemical activity of the brain results in the production of electromagnetic wave forms which can be objectively measured with sensitive equipment. Brain waves change frequencies based on neural activity within the brain. Because neural activity is electrochemical, brain function can be modified through the introduction of specific chemicals (drugs), by altering the brain's electromagnetic environment through induction, or through resonant entrainment techniques.
Some people are more resistant to brainwave entrainment than others and they may need many more sessions for the tones to start taking effect. Experts recommend that you listen to your brainwave entrainment music regularly because the positive impact is cumulative and builds as you listen to it day after day. Once you start feeling the effects, you will want to continue the sessions.
Delta is the lowest frequency range of .2Hz - 3Hz, corresponding to dreamless sleep, growth hormone release, healing and ultra deep trance. Effective in reducing migraines, chronic pain and blood pressure. By inducing a predominantly Delta state in the brain while remaining awake, you push your brain to operate in a truly unique state that literally forces greater neural adaptation and cross-connection between the regions of your brain.
I enjoy this one called: Cognition Enhancer For Clearer and Faster Thinking – Isochronic Tones (Electronic) … I seem to enjoy it. Any harm in just listening to this one every day for 30 minutes as a routine daily thing, just like brushing your teeth and making your bed. I would just use it at times when I’m working at my desk, maybe even reading the online news etc…Thoughts?

For a few minutes a day, practice being mindful—focusing only on what's going on in the present —whether it's during your workout or taking a break from your work. Try taking a short walk and instead of thinking about what's worrying you, pay attention to your senses—what you see, feel, hear, smell. This can make a huge difference in your emotional and physical well-being when done daily.
There are general recommendations for stress management that can be applied in most situations. However, keep in mind that there are individual differences and preferences, so a “cookie cutter” approach should be avoided when making recommendations. A comprehensive stress management program will include specific techniques prescribed on an individual basis, but general stress management recommendations are presented in Table 2.
Isochronic tones are basically just a single tone with the volume being turned on and off at regular intervals. When you apply the same effects to music or a noise, it’s usually referred to as amplitude entrainment effects (in Mind Workstation anyway). When you apply the on/off effect to music or noise it’s usually done by targeting a specific frequency range in the sound and only turning that part on/off, leaving the rest of the music/noise untouched. What that does is allow parts of the music/noise to play without being distorted/interrupted, making it sound more pleasant to listen to. It produces a kind of fluttering sound as I like to call it and you can adjust the level of intensity.
No, it isn’t, at least not in the way these people are thinking. Neither would any other entrainment product you could purchase for that matter. Part of the problem is the proliferation of utter nonsense about brainwave entrainment one can read all over the internet. There is one site in particular that comes to mind, and the contents of that site are often copied by other websites. It is a list of Hz frequencies with their corresponding (alleged) physical effects. The list runs on for many pages. I won’t bother with the link because you can Google it and find it for yourself if you feel the need for a good laugh, but here are some examples regarding meditation and brainwave entrainment from this site:
Anyone who has sought out different methods for enhancing cognitive ability will probably have come across a technique known as Brainwave Entrainment. However, it is a fairly niche area of brain training, meaning that this form of stimulation is often overlooked in favour of more mainstream methods. The following outlines what Brainwave Entrainment actually is, how it is used, and some of the benefits attributed to it.
Stress levels and a proper diet are closely related. When we’re overwhelmed, we often forget to eat well and resort to using sugary, fatty snack foods as a pick-me-up. Try to avoid sugary snacks and plan ahead. Fruits and vegetables are always good, and fish with high levels of omega-3 fatty acids have been shown to reduce the symptoms of stress. A tuna sandwich really is brain food.
All of this is entirely understandable, even somewhat predictable. Unfortunately, it quickly becomes counter-productive. Such experiences, while having a certain feeling of solidity to them, are largely the product of our desires and expectations. Did your face get flushed? One look in the mirror confirms it did. Was this caused by the entrainment? No, it was not. It was the result of what was sought after and what was expected or even hoped for.
  That said, you achieve the best results when you listen to the tones in a relaxed, quiet environment, investing your complete attention to the tones and the effect they have on your inner self. Experts recommend that even isochronic tones be heard via headphones to cut out distractions from external noises. The best thing to do is give it your entire, undivided attention, so that you can experience the outcomes quickly and easily.
♥ At 56, I have tried many a thing. The default setting of Binaural Beat Machine does make me very relaxed. But it's not what it does on the moment, pleasant as this might be. It is the quality of the sleep, when I use it for half an hour before going to bed. I sleep a deep, restful sleep. I use it during day-time meditation as well, and the clear-mind feeling about an hour later is wonderful!
Unlike many traditional therapies for dealing with stress, anxiety, depression or cognitive impairment, entrainment does not require a focused effort from the person having the therapy, as the brain instinctively follows the frequency. This makes it a much more effective therapy for managing some of these challenging conditions, by automatically inducing a sense of relaxation and a reduction in negative physical and emotional patterns.

But the notion of changing brain waves is a very appealing one, from a marketing stand point. People can visualize brain waves and we like synchrony. Also, in the computer age, we understand the notion of “programming.” We also have been prepped for the future by movies such as The Matrix, where people could master Kung Fu in minutes by simply “downloading” the knowledge. This gives the whole notion a superficial plausibility. But the science just isn’t there.
Unlike many traditional therapies for dealing with stress, anxiety, depression or cognitive impairment, entrainment does not require a focused effort from the person having the therapy, as the brain instinctively follows the frequency. This makes it a much more effective therapy for managing some of these challenging conditions, by automatically inducing a sense of relaxation and a reduction in negative physical and emotional patterns.
Brainwave entrainment is a field of study and endeavor founded in the same physiological and psychological processes that make music, drumming, and chanting so powerful as methods for transforming the mind and spirit and aiding in healing of the body. These processes involve how the electrical energy in our brains synchronizes with sounds and visual stimuli, producing a particular brainwave frequency and its associated mental states. 
The phenomena of brainwave entrainment was first described in the scientific literature in 1973 by Gerald Oster in results published in an article in Scientific American entitled, “Auditory Beats in the Brain”. He showed that a specific brainwave could be induced when a person heard two separate, but closely related, sound frequencies, one in each ear. He discovered that when the frequencies heard by each ear differed by about 10 hertz, the brainwave pattern of the person hearing the sound would synchronize to the difference between the two frequencies. For example, if the person heard a 410 hertz sound in one ear and a 400 hertz sound in the other ear, their brainwaves would stabilize at the difference between the two, or 10 hertz. This technique is called binaural beats, and it is a fundamental principle of brainwave entrainment methods.
The group is loud and boisterous, cheering on their favorite team, jeering at the referees, complaining about bad calls, laughing at some of the terrible acting of the players as they writhe in agony on the ground in an attempt to get the referee to call a foul on another player, and then as soon as the call is made they spring to their feet and trot off, all memory of the agony of a moment before completely forgotten.
Entrainment is a term originally derived from complex systems theory, and denotes the way that two or more independent, autonomous oscillators with differing rhythms or frequencies, when situated in a context and at a proximity where they can interact for long enough, influence each other mutually, to a degree dependent on coupling force, such that they adjust until both oscillate with the same frequency. Examples include the mechanical entrainment or cyclic synchronization of two electric clothes dryers placed in close proximity, and the biological entrainment evident in the synchronized illumination of fireflies.[13]