Theta brainwaves are the next level down from alpha, at a range of 4Hz-8Hz. These brainwaves commonly occur just before sleep, or in the lighter stages of sleep. They also occur while you are day dreaming, or when you experience a strong emotion. It is not so common for an adult to produce prolonged theta brainwaves unless they are an experienced meditator, or perhaps deeply involved in an intuitive art such as music or painting. A dominant theta brainwave state is one of deep relaxation (deeper than alpha) and natural healing. In prolonged dominant theta states, the brain’s sodium/potassium ratio resets and balances itself, curing mental fatigue, and improving the brain cells ability to transport and exchange neuro-chemicals. Without the means of deep meditation, or brainwave entrainment technology, this benefit would only otherwise come from sleeping or napping.Theta is known as the one of the best states for communication with the subconscious mind.
At any rate, I am enjoying the product immensely. I’m keeping a journal in which I’m recording my thoughts & observations as well as memory and cognition scores just as a sort of completely unscientific pet project, out of curiosity. So far, I’ve benefited from being better rested and more focused as a result of your product and that alone is worth the price of admission but I hope to be able to show that over an extended period of time, EquiSync can also improve working memory, cognition, &etc. I’ll be sure to share the data I collect with you if I get anything of statistical significance.
In fact, there is more to answering this question than meets the eye. As someone who’s also been skeptical enough to do the research, I am more than happy to explore the issue in great depth. The important thing to address here is what have you been told that Brainwave Entrainment would do?  Depending on whose site you’ve landed on you may have been promised different things.  The promised benefits of this type of product are a long list, and more things are still being added to it.  You may have been told that brainwave entrainment would help you meditate deeper, and rocket launch your spiritual evolution from doing so.  You may have been told that it would help your brain release positive neuro chemicals and anti-aging hormones that would improve your health and help you feel more positive emotions, overcoming anxiety, and you also may have been told that listening to brainwave entrainment on a regular basis would help your brain evolve, building a higher threshold to mental and emotional input, growing neural pathways, and synchronising the two hemispheres of the brain.
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.

Although most experts will tell you that people can get through the day without the production of Alpha brainwaves, that doesn’t mean there won’t be any repercussions. For people who have suppressed production of these brainwaves, they can end up developing anxiety disorders and other stress-related diseases, which can lead to the weakening of their immune system.

There appeared to be some evidence that 10 Hz stimulation (alpha waves) improved anxiety, but it wasn’t statistically significant. A study that utilized a ramping format of alpha to theta to delta waves (over the course of 10 minutes) found a significant improvement in anxiety. In terms of long-term stress, there is evidence that alpha and beta stimulation improved measures of “competence” and “emotional exhaustion.”
Both brainwave entrainment and neurofeedback deal with brainwaves, but the similarity stops there. Entrainment pushes your whole brain into a pre-determined state, while neurofeedback teaches you how to move specific parts of your brain on your own. It is the differeence between forcing the brain into a given position, and skills building so you can move it there yourself. 
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