This is probably the most popular choice of frequency. The theta state is a state of tremendous stress relief. The benefits associated with theta level relaxation include improved concentration, reduced hyperactivity and improved memory. While in a state of theta relaxation, one’s blood pressure, breathing and heart rate all slow to a much more restful and healthy level that promotes natural healing. During theta relaxation one may also experience vivid flashes of mental imagery as the mind opens to memories or subconscious information that is not available to the conscious mind during the normal waking state. The theta state is a very deep state of relaxation that is excellent for deep hypnosis and mental programming.
Stressed out after work? Need to relax and be focused before a test, exam, or interview?. This CD is for you. Wish I could explain how this CD works on your brain's "entrainment" but they do enclose a benefits description inside the CD case. It's amazing to listen to and see/feel the results after hearing the entire CD with a quality set of headphones on. Note: also works well with earbuds. I couldn't tell if the last track had played or not on the Nexus just takes you away then brings you back ... into something more structured and coherent.
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.
So, there’s the deep stuff here, and then there’s the gamma stuff, too. There’s a little bit of 80 Hz, but it’s primarily a 40-Hz gamma track, gamma frequencies that are combined with a pulse, on and off, throughout the recording. I went to some lengths to make this as rich and potent as I could, whilst blending it into the sound of the music. There are these really rich, kind of cat-purr-like vibrations that come through at times, combined with the lulling, deeply relaxing theta brain waves.

Beta brainwaves are further divided into three bands; Lo-Beta (Beta1, 12-15Hz) can be thought of as a 'fast idle', or musing. Beta (Beta2, 15-22Hz) is high engagement or actively figuring something out. Hi-Beta (Beta3, 22-38Hz) is highly complex thought, integrating new experiences, high anxiety, or excitement. Continual high frequency processing is not a very efficient way to run the brain, as it takes a tremendous amount of energy. 

By simultaneously combining the sounds of two didgeridoos, a desired state of consciousness can be induced in the listener. For example, when one didgeridoo is played in the key of Bb (fundamental frequency of 58 Hz) and a second didgeridoo is played in the key of C (65 Hz), the difference between the frequencies is manifested as a subtle pulsing (in this case 7 Hz). The listener’s dominant brainwave state will sync with this pulsation in a frequency-following response known as brainwave entrainment.
The Transparent Corp forum – This forum is an invaluable resource for any brainwave entrainment user or enthusiast.  Most of the feedback is obviously focused on the Transparent Corp software, but with over 20,000+ posts now you can find answers to the whole array of brainwave entrainment questions on there.  (UPDATE: Sadly, the Transparent Corp forum has now been taken offline)
The reason this rule of thumb is so useful is because there is a huge market for simple answers. A genuine elegant solution (one that accomplishes more with less) is highly valuable in the marketplace. We are used to technology delivering new easy solutions to previously difficult tasks. While most improvements are incremental, there are occasional breakthroughs that transform our lives.
Binaural beats are auditory brainstem responses which originate in the superior olivary nucleus of each hemisphere. They result from the interaction of two different auditory impulses, originating in opposite ears, below 1000 Hz and which differ in frequency between one and 30 Hz (Oster, 1973).For example, if a pure tone of 400 Hz is presented to the right ear and a pure tone of 410 Hz is presented simultaneously to the left ear, an amplitude modulated standing wave of 10 Hz, the difference between the two tones, is experienced as the two wave forms mesh in and out of phase within the superior olivary nuclei. This binaural beat is not heard in the ordinary sense of the word (the human range of hearing is from 20-20,000 Hz). It is perceived as an auditory beat and theoretically can be used to entrain specific neural rhythms through the frequency-following response (FFR)--the tendency for cortical potentials to entrain to or resonate at the frequency of an external stimulus. Thus, it is theoretically possible to utilize a specific binaural-beat frequency as a consciousness management technique to entrain a specific cortical rhythm.  
The activity of neurons generate electric currents; and the synchronous action of neural ensembles in the cerebral cortex, comprising large numbers of neurons, produce macroscopic oscillations. These phenomena can be monitored and graphically documented by an electroencephalogram (EEG). The electroencephalographic representations of those oscillations are typically denoted by the term 'brainwaves' in common parlance.[4][5]