Your brain cells reset their sodium & potassium ratios when the brain is in Theta state. The sodium & potassium levels are involved in osmosis which is the chemical process that transports chemicals into and out of your brain cells. After an extended period in the Beta state the ratio between potassium and sodium is out of balance. This the main cause of what is known as "mental fatigue". A brief period in Theta (about 5 - 15min) can restore the ratio to normal resulting in mental refreshment.  

The Neuro Programmer website, as is typical, is full of testimonials and vague references to research. I tried to track down the research they referenced, but could not find anything published or peer-reviewed by the authors named or on the subjects indicated. For example, they cite one study by Thomas Budzynski, but the only thing published by him that is listed on Pub Med is a small study on biofeedback published in 1969. The 1999 study they reference is not listed. Also – Budzynski has connections to another company – Theta Technologies – which sells similar technology.  (The exact nature of his connection is not clear, he was at least a consultant. He is also listed as the director of research for another company, Synchromed, LLC.)  This looks like just another in-house worthless study to support the marketing of a product.

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That said, I use binaural beats and isochronic tones to help me get over some hurdles, or as a pre-game to meditation. It’s far easier to go deep once my mind is operating on a certain frequency, or at least feels like it. It’s also way easier to get to that point than fighting my thoughts at times. Think of binaural beats and isochronic tones as heavy ammunition that you don’t always need, but is great to have in your arsenal when you really need it.
Delta (3hz – 0.2hz) – Deep, dreamless sleep. Intuition. Empathy. Brainwave expert Judith Pennington calls it the doorway to Universal Consciousness and “A radar that scans the environment and psychically picks up information and energy.” According to British physicist C. Maxwell Cade “There have been reports that delta waves appear at the onset of paranormal phenomena.” (More information can be found in Cade’s book The Awakened Mind)
♥ I've beeen training in self-hypnosis for a while (under supervision and for a reason) and found that the 8-4 Hz beats put me very quickly in a deeply relaxed state. Definitely the thing! With the timer, I can shut them for the real self-hypnosis. I haven't tried the other beat generators yet, but this one works much better than I expected and clearly does the job. In a few words: I'm impressed!
In addition, Western culture reinforces thought and communication styles associated with the left brain hemisphere, which controls logic, language, and linear thinking in a majority of people, as opposed to the right hemisphere which controls brain centers for emotional, intuitive, creative, and non-linear thought processes. Note that a significant minority of people has the opposite hemispheric dominance than the majority of people.
, that is, the average of the two frequencies. It can be noted that every second burst in the modulation pattern is inverted. Each peak is replaced by a trough and vice versa. However, because the human ear is not sensitive to the phase of a sound, only its amplitude or intensity, only the magnitude of the envelope is heard. Therefore, subjectively, the frequency of the envelope seems to have twice the frequency of the modulating cosine, which means the audible beat frequency is:[5]
If you can't spend a full hour in meditation, try the 30 minute Theta Standalone Meditation. This track takes you a little deeper into exploring the Theta frequency than the first Theta track, so it can also be a progression if you have used the first Alpha/Theta combination. If you do have a full hour for Theta, use the 60 minute Theta Standalone meditation.

When blended with musical sounds, brainwave entrainment frequencies induce specific states of mind, which are the result of those brainwaves, delivering them in pleasing and relaxing audio tracts for use with and without stereo headphones. For example, alpha and theta waves, because they exist at the borders between conscious and unconscious thought, are especially rich and useful for tapping into and stimulating subconscious processes.

It might seem obvious that you’€™d know when you’€™re stressed, but many of us spend so much time in a frazzled state that we’ve forgotten what it feels like when our nervous systems are in balance: €”when we’€™re calm yet still alert and focused. If this is you, you can recognize when you’re stressed by listening to your body. When you’re tired, your eyes feel heavy and you might rest your head on your hand. When you’re happy, you laugh easily. And when you’re stressed, your body lets you know that, too. Get in the habit of paying attention to your body’€™s clues.

They are not beyond what is “normal” but for most of us they are outside of what is “typical”. Whether we consciously seek them or not, somewhere in the back of our minds we hold beliefs that because meditation and brainwave entrainment are beyond our usual set of experiences, then the evidence that they are having some sort of effect on us must also be outside of our normal range of experiences.
It’s not easy to remember to use your senses in the middle of a min€”or or not so minor crisis. At first, it will feel easier to just give into pressure and tense up. But with time, calling upon your senses will become second nature. Think of the process like learning to drive or play golf. You don’€™t master the skill in one lesson; you have to practice until it becomes second nature. Eventually you’€™ll feel like you’€™re forgetting something if you don’t tune into your body during challenging times. Here’€™s how to make it habit:
Despite the vast differences between each individual, our brain’s inner workings are remarkably similar. Brainwave Entrainment was built around these fundamental similarities and has equally powerful effects for almost everyone who uses it. While each situation may require a different frequency or audio track, Brainwave Love has one of the most complete, effective libraries to cover your every need. Take a look now:
... One of the possible explanation for insignificant results could be length of exposure to AVS. Our participants were exposed to it for 11 minutes, while some authors (Cruceanu & Rotarescu, 2013) suggest that at least 20 minutes is needed for the positive effects to take place. Furthermore, part of our reserach was also visualization of gymnastic skills, performed after AVS. ...
Isochronic tones are the newest technological advancement in the field of brainwave entrainment. Isochronic tones are regular beats of a single tone. In fact, an isochronic tone is a tone that is being turned on and off rapidly at regular intervals, creating sharp and distinctive pulses of sound. This effect called “Amplitude Entrainment” tends to excite the thalamus and causes the brain to generate the same brainwave frequency (“frequency following response”) as the tone. The thalamus, vital structure lying deep within the brain, has multiple important functions: it is involved in sensory and motor signal relay, and the regulation of consciousness and sleep. Therefore, the use of isochronic tones is a very effective way to induce a desired brainwave state.

At Gaia Meditation, most of audio programs including free relaxation music, free sleep music, free meditation music etc. use the technology of brainwave entrainment (or “brainwave synchronization”) with powerful binaural beats and isochronic tones. Our audio tracks utilize pure and precisely tuned sound frequencies which will drive your brain activity (consciousness) into your desired state: Gamma, Beta, Alpha, Theta or Delta.

♥ Taking the 16 HZ setting and combining it with a playlist of chilled out deadmau5 songs produces interesting effects, my right arm slowly began tingling and I eventually became rather focused on the task at hand. To be honest, although I don't go in for placebo and homeopathic remedies, the feeling I received from this combo made me feel... Alive... For the first time in a long time. It was nice.

Generally speaking, the brain will usually entrain to the strongest stimulus which would be isochronic tones over binaural beats. So when you see people add binaural beats at a different frequency to the isochronic tones, that would not produce additional brainwave entrainment at another frequency. If they are both at the same frequency I haven’t seen any research to indicate whether that would be beneficial or not, but my belief is that it would weaken the potential for entrainment. When you look at the waveform of an isochronic tone there is a distinct empty space between each beat, making it very pronounced and effective. When you add binaural beats at the same frequency it looks like this: The depth of the waveform is now half as deep and less effective. This is before the binaural beats are formed inside your head, where the waveform is hard to determine and measure. From listening to that type of combination the beats sound much less pronounced, which has to make them much less effective in terms of a brainwave entrainment stimulus, compared to isochronic tones on their own.

“…humans have always been intrigued by the possibilities for influencing mental functioning that emerge from combining rhythmic sound and rhythmic light stimulation. Ancient rituals for entering trance states often involved both rhythmic sounds in the form of drum beats, clapping, or chanting and flickering lights produced by candles, torches, bonfires, or long lines of human bodies passing before the fire and chopping the light into mesmerizing rhythmic flashes. From Greek plays to Western opera, our most popular entertainment forms have made use of combinations of lights and sounds. Some composers, such as the visionary Scriabin, actually created music intended to be experienced in combination with rhythmic light displays.”
Synchronized brain waves have long been associated with meditative and hypnogogic states, and audio with embedded binaural beats has the ability to induce and improve such states of consciousness. The reason for this is physiological. Each ear is "hardwired" (so to speak) to both hemispheres of the brain (Rosenzweig, 1961). Each hemisphere has its own olivary nucleus (sound-processing center) which receives signals from each ear. In keeping with this physiological structure, when a binaural beat is perceived there are actually two standing waves of equal amplitude and frequency present, one in each hemisphere. So, there are two separate standing waves entraining portions of each hemisphere to the same frequency. The binaural beats appear to contribute to the hemispheric synchronization evidenced in meditative and hypnogogic states of consciousness. Brain function is also enhanced through the increase of cross-collosal communication between the left and right hemispheres of the brain.
Infra-Low brainwaves (also known as Slow Cortical Potentials), are thought to be the basic cortical rythms that underlie our higher brain functions. Very little is known about infra-low brainwaves. Their slow nature make them difficult to detect and accurately measure, so few studies have been done. They appear to take a major role in brain timing and network function. 

“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.”

When two pure tones of slightly different frequencies are delivered simultaneously to the two ears, is generated a beat whose frequency corresponds to the frequency difference between them. That beat is known as acoustic beat. If these two tones are presented one to each ear, they still produce the sensation of the same beat, although no physical combination of the tones occurs outside the... [Show full abstract]

However, by listening to binaural music you can dramatically accelerate your progress with meditation, and achieve a far deeper, more relaxing state of mind than you would by practicing traditional meditation techniques. In fact, almost everyone discovers that uses binaural meditation music finds that they go deeper into meditation, faster, and with less concerted effort.
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]