Binaural beats are pretty simple. Basically, you take two frequencies that are similar and play each one through it’s own stereo headphone. The two competing frequencies will work together in your mind to produce a pulsing. That pulse will be a certain frequency that corresponds to a number in hertz that is linked to what your brain produces when you are in certain states of consciousness.
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)
This version of Theta Waves music is nice to listen to and the theta wave with binaural feeding of different wave lengths might be correct as the author indicates it, but for me it was disturbing that in the general sound track of a constant gliding sound I expect from Theta Healing CDs some ringing sounds like bells constantly interfered just in moments when the brain and mind would go into the meditation state and synchronize both sides of the brain. As I am a musician myself and use a lot of classical music but never normally use music for meditation, I felt a bit disillusioned from this CD. For the purpose of Theta Healing and deep Theta Meditation, I would not use this music, but prefer the Theta Healing CDs. I was really astonished that so many people say they can meditate deeply with this music. Perhaps my brain is somehow different. I asked myself if the author ever has experienced what a deep meditation with no thoughts and complete stillness is. Music is also able to distract us from true meditation and this kind of music does.
A binaureal beat is created by playing a different tone in each ear, and the interference pattern between the slightly differing frequencies creates the illusion of a beat. It's intended to be heard through headphones, so there's no cross-channel bleed across both ears. Listen to this, I'll play a simple binaural beat, and I'll slide the pan control back and forth from one ear to the other. You can see that there isn't actually any beat, it's just an acoustic illusion:
For a little variety, you can use the 60 minute Delta Ultra Deep Standalone Meditation which takes you down into Delta and holds you there for an extended period of time. If you can stay awake during this entire time, you will have some amazing meditative experiences. (If you fall asleep, don't worry! It's natural and with practice you will be able to stay awake more often.)

Transparent Corp's Research Area is arguably the most comprehensive resource for collated brainwave entrainment research.   Update: the main research area on Transparent Corp's website is currently being updated, so it is offline.  However, you can still access their peer-reviewed research paper as a PDF here: “A Comprehensive Review of the Psychological Effects of Brainwave Entrainment“.
♥ I found the Binaural Beat Machine to be my #1 focus tool. I have ADD/ADHD and am too easily distracted when I really want to focus. I turn on the binaural beats using the 16b preset for focus and turn down the volume so it's just barely present to my ear. I couple it with some classical music and am able to focus on what I want for extended periods. This literally has changed my life. Thank you!!
Some research suggests that the benefits from brainwave entrainment can last a lot longer, and still be seen for some time after you've stopped using it.  Study participants have still maintained improved test scores a few weeks after the stimulation had ceased.  Research on the long-term benefits has so far been minimal though, so how long the effects last is still up for debate.

Subsequently, the term 'entrainment' has been used to describe a shared tendency of many physical and biological systems to synchronize their periodicity and rhythm through interaction. This tendency has been identified as specifically pertinent to the study of sound and music generally, and acoustic rhythms specifically. The most ubiquitous and familiar examples of neuromotor entrainment to acoustic stimuli is observable in spontaneous foot or finger tapping to the rhythmic beat of a song.
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