Neural oscillations are rhythmic or repetitive electrochemical activity in the brain and central nervous system. Such oscillations can be characterized by their frequency, amplitude and phase. Neural tissue can generate oscillatory activity driven by mechanisms within individual neurons, as well as by interactions between them. They may also adjust frequency to synchronize with the periodic vibration of external acoustic or visual stimuli.[3]
Because of the way they are created, there may be a positive benefit from listening to binaural beats without considering the brainwave entrainment aspect, but I haven’t seen any research on that. I first discovered brainwave entrainment through binaural beats about 10 years ago now, but they didn’t do anything for me. So I’ve never been a regular user of them. I believe isochronic tones are a more effective way to produce hemispheric synchronisation because they produce a much stronger response in the brain
We may use the term “to meditate” as a convenience, but always keep in mind, what is really meant is that we enter into a state of meditation. It’s an important point to distinguish because if we get caught in the trap of regarding meditation “as a verb” it leads into all sorts of problems and misunderstandings. If a person incorrectly believes meditation is a verb, they generally also confuse whatever technique they use to arrive at a state of meditation as being meditation in and of itself.
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.

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]