Theta brainwaves are next highest in frequency above delta and are especially important for many people using brainwave entrainment and meditation because theta waves are at a threshold, forming a link between wakefulness and the subconscious mind. Theta waves bridge between our awake self and the creative and insightful understandings from below our conscious awareness, and while they are not common in awake adults, they are normative for children under 13 years old. 
Theta: This brainwave pattern is associated with deep relaxation and with some stages of sleep, including the lighter stages of non-REM (NREM) sleep. REM sleep itself is mostly composed of beta wave and other activity that’s similar to an alert, waking brain. Deep meditation produces theta waves, which are slower and lower frequency (between 5-8 hertz) than Alpha waves. That murky barrier between sleep and wakefulness, when you’re drifting in and out of sleep, and your thoughts feel dreamlike and difficult to remember? That’s a theta-dominant state of consciousness.
Are you someone who has turned to meditation or yoga as a way of relieving stress and improving your overall well-being? Yoga and meditation are time-proven methods, used for centuries, which restore mental, physical, and spiritual balance in people’s lives, and brainwave entrainment can be used in conjunction with these practices for even deeper levels of benefit. 
Known as audio-visual brainwave entrainment, or AVE, this method involves the simultaneous flashing of light and audible, rhythmic tones using specialized equipment such as the Mind Machine. Also known as the Dream Machine or psycho-Walkman, this lightweight headset lets you experience a wide selection of audio and visual entrainment tracks while having complete mobility.
Brainwave entrainment is also known as brainwave synchronization.  According to Wikipedia  brainwave entrainment is “any practice that aims to cause brainwave frequencies to fall into step with a periodic stimulus having a frequency corresponding to the intended brain-state (for example, to induce sleep), usually attempted with the use of specialized software.”
♥ Imagine a really bad ringing in your ear and the pain that it brought along or when your ear was throbbing with pain. Can you remember the sound coming from that ear? Probably not, since the pain was probably far more memorable. This sounds very similar to that, but it is not at all painful. Quite a unique experience, really. Try it out, but you need to be wearing earphones and have the volume up.
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.
Over-arousal in certain brain areas is linked with anxiety disorders, sleep problems, nightmares, hyper-vigilance, impulsive behaviour, anger/aggression, agitated depression, chronic nerve pain and spasticity. Under-arousal in certain brain areas leads to some types of depression, attention deficit, chronic pain and insomnia. A combination of under-arousal and over-arousal is seen in cases of anxiety, depression and ADHD. more...
You don't have to buy one, though. It's not too hard to make your own binaural beat, and free software is widely available to do just that. The one that I used to make that little sample is an open-source program called Gnaural, available on the Sourceforge website. It's pretty easy to use, though it takes some practice before you can generate some of the really cool, more professional sounding beats. A binaural beat consists of two simple tones, and most people add that background pink noise. Nothing special.
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