The research may represent the bravest frontier of brain research. But depending on your religious beliefs, it may also be the last straw. For while Newberg and other scientists say they are trying to bridge the gap between science and religion, many believers are offended by the notion that God is a creation of the human brain, rather than the other way around. "It reinforces atheistic assumptions and makes religion appear useless," said Nancey Murphy, a professor of Christian philosophy at Fuller Theological Seminary in Pasadena, Calif. "If you can explain religious experience purely as a brain phenomenon, you don't need the assumption of the existence of God."
Cvetkovic D, Simpson D, Cosic I (2006). “Influence of sinusoidally modulated visual stimuli at extremely low frequency range on the human EEG activity“. Conference proceedings : … Annual International Conference of the IEEE Engineering in Medicine and Biology Society. IEEE Engineering in Medicine and Biology Society. Conference 1: 1311 – 4. doi:10.1109
Earlier evidence out of UCLA suggested that meditating for years thickens the brain (in a good way) and strengthens the connections between brain cells. Now a further report by UCLA researchers suggests yet another benefit. Long-term meditators have larger amounts of gyrification ("folding" of the cortex, which may allow the brain to process information faster) than people who do not meditate. A direct correlation was found between the amount of gyrification and the number of meditation years, possibly providing further proof of the brain's neuroplasticity, or ability to adapt to environmental changes.
If you search the Internet for "binaural beats" you'll quickly find there's a whole industry built on the idea that listening to binaural beats can produce all kinds of desired effects in your brain. It can alter your mood, help you follow a diet or stop smoking, get you pumped up for a competition, calm you down, put you to sleep, enhance your memory, act as an aphrodisiac, cure headaches, and even balance your chakra. Binaural-Beats.com offers a $30 CD that they call the world's first "digital drug". They claim it can get you drunk without the side effects. I-Doser.com offers a range of music tracks that they say simulates a variety of actual pharmaceuticals, such as Demerol, Oxycontin, and Vicodin. Suffice it to say that no matter what superpower you're looking for, someone on the Internet sells a binaural beat audio file claimed to provide it.
What creates that transcendental feeling of being one with the universe? It could be the decreased activity in the brain's parietal lobe, which helps regulate the sense of self and physical orientation, research suggests. How does religion prompt divine feelings of love and compassion? Possibly because of changes in the frontal lobe, caused by heightened concentration during meditation. Why do many people have a profound sense that religion has changed their lives? Perhaps because spiritual practices activate the temporal lobe, which weights experiences with personal significance.
Theta also plays an important part in behavior modification programs and has been used in the treatment of drug and alcohol addiction. Because theta brainwave activity induces an "endorphin high" it can reduce the desire for mind altering substances. Also, because theta is associated with heightened receptivity, it is the ideal state to reprogram your mind with positive thoughts that assist in changing habits and behaviors.
So using the example track above, the right ear is sent a 20Hz beat, compared to a 10Hz beat in the left ear.  As the right ear receives the higher frequency of beat, this works to increase the speed of the ‘left' brain hemisphere, which can be helpful for people with conditions like ADD, who are often found to have an abundance of slow wave activity in the left brain.
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When signals of two different frequencies are presented, one to each ear, the brain detects phase differences between these signals. "Under natural circumstances a detected phase difference would provide directional information. The brain processes this anomalous information differently when these phase differences are heard with stereo headphones or speakers. A perceptual integration of the two signals takes place, producing the sensation of a third "beat" frequency. The difference between the signals waxes and wanes as the two different input frequencies mesh in and out of phase. As a result of these constantly increasing and decreasing differences, an amplitude-modulated standing wave -the binaural beat- is heard. The binaural beat is perceived as a fluctuating rhythm at the frequency of the difference between the two auditory inputs. Evidence suggests that the binaural beats are generated in the brainstem's superior olivary nucleus, the first site of contra-lateral integration in the auditory system (Oster, 1973). Studies also suggest that the frequency-following response originates from the inferior colliculus (Smith, Marsh, & Brown, 1975)" (Owens & Atwater, 1995). This activity is conducted to the cortex where it can be recorded by scalp electrodes.  

The review by Cahn also notes findings describing a heightened emotional state of meditators. A more complex study, conducted in 2008 by Lutz et al., focused on emotional response during meditation.[9] This investigation involved the creation of a “compassion meditation” state by novice and experienced meditators and testing the meditators response to emotionally charged sounds. fMRI results indicated heightened activity in the cingulate cortex but also in the amygdala, temporo-parietal junction, and right posterior superior temporal sulcus in response to the emotional sounds. The authors of this study believe this indicates greater sensitivity to emotional expression and positive emotion due to the neural circuitry activated.[9]
Pure tones played together interfere with each other when they are close in pitch but not identical. When each tone is sent to a different ear, there will not be any physical interaction between the waves, yet your brain still creates an interference inside your head: the so-called binaural beat. In order to create a binaural beat, each ear must receive its dedicated signal. Therefore, binaural beats only work through headphones.
Synchronized brain waves have long been associated with meditative and hypnogogic states, and audio with embedded binaural beats has the ability to induce and improve such states of consciousness. The reason for this is physiological. Each ear is "hardwired" (so to speak) to both hemispheres of the brain (Rosenzweig, 1961). Each hemisphere has its own olivary nucleus (sound-processing center) which receives signals from each ear. In keeping with this physiological structure, when a binaural beat is perceived there are actually two standing waves of equal amplitude and frequency present, one in each hemisphere. So, there are two separate standing waves entraining portions of each hemisphere to the same frequency. The binaural beats appear to contribute to the hemispheric synchronization evidenced in meditative and hypnogogic states of consciousness. Brain function is also enhanced through the increase of cross-collosal communication between the left and right hemispheres of the brain.
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:
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