It should be stated that if we are listening to LifeFlow and we are intentionally seeking to enter into meditation, the chances are good that we will do exactly that rather than just being in a daydream or some other pleasant state. It’s no guarantee, but the combination of meditation and brainwave entrainment raises the odds that we will accomplish our meditative goal.
Controversies concerning the brain, mind, and consciousness have existed since the early Greek philosophers argued about the nature of the mind-body relationship, and none of these disputes has been resolved. Modern neurologists have located the mind in the brain and have said that consciousness is the result of electrochemical neurological activity. There are, however, growing observations to the contrary. There is no neuro-physiological research which conclusively shows that the higher levels of mind (intuition, insight, creativity, imagination, understanding, thought, reasoning, intent, decision, knowing, will, spirit, or soul) are located in brain tissue (Hunt, 1995). A resolution to the controversies surrounding the higher mind and consciousness and the mind-body problem in general may need to involve an epistemological shift to include extra-rational ways of knowing (de Quincey, 1994) and cannot be comprehended by neuro-chemical brain studies alone. We are in the midst of a revolution focusing on the study of consciousness (Owens, 1995). Penfield, an eminent contemporary neurophysiologist, found that the human mind continued to work in spite of the brain's reduced activity under anesthesia. Brain waves were nearly absent while the mind was just as active as in the waking state. The only difference was in the content of the conscious experience. Following Penfield's work, other researchers have reported awareness in comatose patients (Hunt, 1995) and there is a growing body of evidence which suggests that reduced cortical arousal while maintaining conscious awareness is possible (Fischer, 1971;West 1980; Delmonte, 1984; Goleman 1988; Jevning, Wallace, & Beidenbach, 1992; Wallace, 1986; Mavromatis, 1991). These states are variously referred to as meditative, trance, altered, hypnogogic, hypnotic, and twilight-learning states (Budzynski, 1986). Broadly defined, the various forms of altered states rest on the maintenance of conscious awareness in a physiologically reduced state of arousal marked by parasympathetic dominance (Mavromatis, 1991). Recent physiological studies of highly hypnotizable subjects and adept meditators indicate that maintaining awareness with reduced cortical arousal is indeed possible in selected individuals as a natural ability or as an acquired skill (Sabourin, Cutcomb, Crawford, & Pribram, 1993). More and more scientists are expressing doubts about the neurologists' brain-mind model because it fails to answer so many questions about our ordinary experiences, as well as evading our mystical and spiritual ones. The scientific evidence supporting the phenomenon of remote viewing alone is sufficient to show that mind-consciousness is not a local phenomenon (McMoneagle, 1993).  
“A quite different phenomenon results when stereophonic earphones are used and the signals are applied separately to each ear. Under the right circumstances beats can be perceived, but they are of an entirely different character. They are called binaural beats. . . . Binaural beats require the combined action of both ears. They exist as a consequence of the interaction of perceptions within the brain.”
These brainwaves are actually a bit of a mystery. They’re the highest frequency you can achieve, but scientists are a little dumbfounded by them. Unlike the next set of brainwaves (Alpha and Beta), Gamma brainwaves don’t’ really translate to feeling active and alert. Rather, what’s been discovered is that in Gamma, neurons are firing so harmoniously, that people often feel like they are having a spiritual experience. This brainwave state has been associated with expanding consciousness and understanding the value of universal love and harmony.
So to summarize their claim, they're saying that entrainment means that a binaural beat will cause your brain's electroencephalogram to match the pattern of the phantom beat. Well, if it did, entrainment certainly doesn't apply and would not be part of the equation, so we can scratch that off the list. But it doesn't make the claimed observation wrong. We do know that certain electroencephalogram waveforms are often associated with certain kinds of activity. For example, physical activity or REM sleep often produces an electroencephalogram with a sine wave of between 4 and 8 Hz, which we term a theta pattern. Waking relaxation with eyes closed often produces a pattern from 8 to 12 Hz, which is called an alpha pattern. There are only a few characterized patterns, and pretty general descriptions of what kinds of activities go with them. The claim made by the binaural beat sellers depends on much more granular and specific matches. For example, the claim that a binaural beat with a frequency of X produces the same effect in your brain as Vicodin is wholly implausible. Such claims presume that we know the exact frequency of the electroencephalogram in each of these desired conditions, and the fact is that brain waves don't work that way. It is wholly and absolutely implausible to say that desired brain condition X will occur if we get your EEG to read exactly X Hz.
“A quite different phenomenon results when stereophonic earphones are used and the signals are applied separately to each ear. Under the right circumstances beats can be perceived, but they are of an entirely different character. They are called binaural beats. . . . Binaural beats require the combined action of both ears. They exist as a consequence of the interaction of perceptions within the brain.”
Your brainwave activity during sleep is largely distinct from your brain activity when you’re awake. (REM sleep is one exception to this—during REM, your brain is active in ways very much like when you’re awake.) During non-REM sleep, the slower, lower frequency theta and delta waves dominate, compared to the alpha and beta waves that are prominent when you’re alert and active.

Your brain actually has a predominant frequency at which it operates in any given moment; this can be associated with your state of mind. In other words, the emotional state of your mind in any moment, such as feeling happy, sad, frightened, sleepy or excited, can be measured as a frequency and with the right sound technology, you can stimulate the state that you want on command!
Listening to brainwave entrainment music will provide you with the benefits of a formal meditation practice. It will improve your mental clarity, your creativity and your ability to learn and to concentrate. It will bring you peace of mind and emotional stability. It is also one of the most powerful natural ways to cure insomnia and can dramatically improve the quality of your sleep.
There are countless techniques for managing stress. Yoga, mindfulness meditation, and exercise are just a few examples of stress-relieving activities that work wonders. But in the heat of the moment, €”during a high-pressured job interview, for example, or a disagreement with your spouse, you can’€™t just excuse yourself to meditate or take a long walk. In these situations, you need something more immediate and accessible.
The Frequency following response (FFR), also referred to as Frequency Following Potential (FFP), is a specific response to hearing sound and music, by which neural oscillations adjust their frequency to match the rhythm of auditory stimuli. The use of sound with intent to influence cortical brainwave frequency is called auditory driving,[39][40] by which frequency of neural oscillation is 'driven' to entrain with that of the rhythm of a sound source.[41][42]
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