A 2008 study at Hofstra University played two different binaural beats and a control sound (a babbling brook) to patients with high blood pressure. There was no difference between the groups. In one small study from Japan that was published in the Journal of Neurophysiology in 2006, they played various binaural beats to nine subjects, and observed the resulting EEGs. They found great variability in the results. Their conclusion was that listening to binaural beats can produce activity on the human cerebral cortex, however the cause was more likely a conscious auditory reaction and was not correlated to the frequency of the binaural beat. However, a 2005 study published in Clinical Neurophysiology found that they were able to induce a desired frequency in the EEG matching the phantom beat frequency encoded in a binaural beat, however this was with a single subject and was neither blinded nor controlled.
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.  
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.  
Maybe a favorite popular song, a certain piece of Classical music, a raucous dance beat, the pulse of Reggae, Indian, or African drums, or the chanting of Gregorian or Tibetan monks, but you probably know how the sound of music, drumming, or chanting is capable of transporting you into an altered and joyous state of mind and uplifting your spirits.
Binaural beats are the playing of two sine waves of close, but not the same, frequency into different earpieces of a set of headphones. The "beat" is heard as the brain tries to process them as a distinct sound, while taking into account the constructive/destructive interference. It is said to migrate brain waves to be closer to that frequency, like a sort of biological resonance, which is true. Of course the same can be said for listening to relaxing music help you relax, up tempo music to help you feel energetic, etc...

A potential and generally desired result of brainwave entrainment is hemispheric synchronization. It refers to a state when the brainwave pattern of the right and left hemispheres become alike. It is said that a person with similar activity in both hemispheres tend to be happier, more optimistic and more emotionally stable and less prone to mental illness. Studies found that increased levels of synchronization are found naturally in people who meditate regularly and people who are very happy with their lives in general.

Both brainwave entrainment and neurofeedback deal with brainwaves, but the similarity stops there. Entrainment pushes your whole brain into a pre-determined state, while neurofeedback teaches you how to move specific parts of your brain on your own. It is the differeence between forcing the brain into a given position, and skills building so you can move it there yourself. 
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