Binaural beats are an auditory illusion where two oscillators, slightly detuned from each other, are played simultaneously with one perceived by each ear. The human brain mixes the audio from each ear, and the listener perceives a "beating" effect that isn't actually there. This is a well-studied phenomenon that has gained the interest of audiologists and neurologists, but it's most famous for being picked up by the alternative medicine community as a way to get high.
The following is an example of binaural beats incorporated into an actual piece of music and had even made the headlines as “the most relaxing song ever”. The song is called “Weightless” and is composed by the band Marconi Union, reportedly in collaboration with sound therapists. The official explanation is that the track would start on 60 beats per minute and slowly but surely slow it down to 50.
Recently developed entrainment software has been designed to correct specific imbalances in hemispheric activity associated with undesirable mind-states. For example, people suffering with depression often have more activity in the right hemisphere, and specially designed brainwave music decreases this activity while increasing activity in the left hemisphere, reducing depression.

Just my FIRST session I felt like I successfully achieved a theta state of meditation….I came out of it feeling extraordinarily renewed and with this profound insight of “everything is going to be ok”….this was all from my FIRST session. I cant wait to continue this on a regular basis to see where it leads….one day I hope to achieve the deeper delta states…
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]
You can experiment with the length of time you listen to the binaural beats to find out what works for you. For example, if you’re experiencing high levels of anxiety or stress, you may want to listen to the audio for a full hour or longer. Remember, you must use headphones for binaural beats to work. You may also want to listen with your eyes closed.
Cortisol is an arousal hormone, stimulating alertness and attention. Cortisol levels rise and fall in connection to circadian rhythms—cortisol levels rise to their peak levels first thing in the morning, just in time for you to be active for the day. Too-high cortisol levels are associated with insomnia, as well as more time spent in light sleep, rather than deep sleep.
I have never been more creative, productive, more loving to all people nor have I ever been happier in my life. All the wisdom I have found in my pursuit of happiness was somewhere in my intellect. Now it is a part of me. I am using it. I now consider myself a model for younger people to let them see how it is possible to function and be everything they’ve wanted to be. I just celebrated my 85th birthday and I am as young as when I was 25. Thank you for giving me the gift of my true self.
In Philadelphia, a researcher discovers areas of the brain that are activated during meditation. At two other universities in San Diego and North Carolina, doctors study how epilepsy and certain hallucinogenic drugs can produce religious epiphanies. And in Canada, a neuroscientist fits people with magnetized helmets that produce "spiritual" experiences for the secular. The work is part of a broad new effort by scientists around the world to better understand religious experiences, measure them, and even reproduce them. Using powerful brain imaging technology, researchers are exploring what mystics call nirvana, and what Christians describe as a state of grace. Scientists are asking whether spirituality can be explained in terms of neural networks, neurotransmitters and brain chemistry.
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).  
But the question is: Does it have a special effect on the brain? A lot of people think so. The basic claim being made for binaural beats is "resonant entrainment". Entrainment, in physics, is when two systems which oscillate at different frequencies independently are brought together, they synchronize with one another, at whatever the combined system's resonant frequency is. Examples of entrainment occur in animals in nature; for example the chirping of crickets or the croaking of frogs. Synchronization of menstrual cycles in women is another example. Even people coming together and dancing with one another is a type of entrainment. The basic claim for binaural beats is that the perceived low-frequency beat will entrain your brain wave pattern, thus forcing your brain into some desired state.