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.

Some research suggests that the benefits from brainwave entrainment can last a lot longer, and still be seen for some time after you've stopped using it.  Study participants have still maintained improved test scores a few weeks after the stimulation had ceased.  Research on the long-term benefits has so far been minimal though, so how long the effects last is still up for debate.
In physics, entrainment is the process of two oscillating systems coming to assume the same periodic rhythm, such as is observed when two clocks slowly synchronize their ticking and tick together in harmony after some time. Pendulums also achieve this same synchronicity when swinging in close proximity to one another, a phenomenon first observed and written about in 1665 by Christiaan Huygens, a Dutch scientist.
True on your point about diminishing returns. It is like dieting. The bulk of the weight comes off at the beginning and then you lose a pound or so if you are diligent. Yes you lose the high of the original gains but you don’t receive more gains because you are in a better place. I am a big believer in data. When the gains begin to be less obvious a daily entry of how your emotional state was (1-10) and naming something you are grateful for goes a long ways. I guarantee a person will overall be in a better place on average. As always, thanks for your contributions Daniel.
Use traditional meditation to create the changes in the brain that lead to the benefits I’ve described here. Of course that means going through a long learning curve while you master the art of meditation, motivating yourself to sit each day to meditate. And, to get the benefits I’ve described, you’ll need to meditate several hours each day), and continue in that way for 30+ years.
Recent research at the University of Lisbon finally uncovered the reason for the 350 year-old mystery, finding that the resonance of sound is the mechanism for entrainment of swinging pendulums and ticking clocks, and it seems likely that the energy transferred by sound is also responsible for other observations of entrainment, including brainwave entrainment.
We all experience different states of mind each day: states such as sleep, focus, or creativity, for example. Every state of mind has a unique electrical signature that can be detected in the brain. These signatures are known as “brainwaves.” Using specialized equipment, these waves (or frequencies) can be measured and recorded, allowing us to map what brainwaves are present during certain key states of mind.
After nearly two years of daily use of this brainwave meditation and brainwave technology, I began to enjoy a quality of life–without medication–that once seemed quite impossible for me. I do not say this lightly. Not only did I enjoy a fulfilling life, I also experienced what seemed like significant development in self-concept, values, interpersonal skills, creativity, accelerated learning, intuition, ability to handle stressful situations, self-esteem, sense of purpose, and social awareness.

Theta brainwaves in the frequency range of 6 to 9 hertz are known as thalpha waves because of their proximity to alpha waves. They are seen during states of high suggestibility, during hypnosis, and during paranormal experience and are also connected to an increase in human growth hormone (HGH) levels and higher blood flow to the brain. Theta brainwaves sit between the realms of the subconscious and conscious mind, making them an especially useful brainwave state for developing creative thinking, working through emotional problems, and integrating subconscious and conscious experience. 
So often it is presented as such a highly scientific technology that can only be created by “experts”. Buzz words like “scientific”, “certified engineer”, “frequencies”, “cortical evoked response”, “anterior brain activity”, are used to make it seem over-complicated, and pseudo-scientific pictures of “data” and “brain readings” are pasted all over sites to further qualify claims of how powerful and amazing these people’s product is.
The same goes for brainwave entrainment.  You can’t just listen to an audio as many times as you want and expect that more is always better.  In a very real way, you are “exercising” your brain.  You are pushing it to build new neural pathways, to communicate with itself in new ways, and to adapt to a new kind of mental stimulation.  This is incredibly good for you, but there is a limit that you must observe.
The brain produces electrical signals. These signals change depending on what we are doing and what mental state we are in. For instance when we sleep these signals are different from when we are awake. This brain activity can be measured with EEG. It will output in Hz (Hertz - cycles per second) these electrical signals. The most dominant brainwaves will tell us what sort of state a person is in. The slower vibration (lower Hz), the more relaxed that individual is. Using audio technology we get the brain to start following the beats or pulses in a sound if done exactly right.
My final point is that brainwave entrainment is worth trying, and instead of being stopped by the fear of its improper use, you better reap its numerous benefits by following the safety guidelines I went through in this article. So, it all comes down to the question – are you ready to take your ability to create what you want for yourself in life to the next level?
Meditation Begins • Mind Chatter Slows Down • Great For Learning & Studying • Creative Ideas Flow • Reverse Brain’s Aging • Habits, Fears, Phobias Melt Away • Calm & Peaceful • First Layer Of Subconscious Mind • Gateway To Deeper Mental States • Advanced Focus • Relaxation Begins • Serotonin • Endorphins • Good For Anxiety, Depression, Stress, Panic • Mind Power • Happiness • Confidence
This thing blows my mind! The first time I used it I was like "No way!" As I kept using it I discovered that it is literally the only way I am able to fall asleep nights when my mind is so full of thoughts and my anxiety is running rampant! I hate the way sleep aids make me feel like I've been run over by a freight train. I recently switched from using "Deep Sleep" to "Dreamy Sleep" and had the craziest dreams! I normally can't remember my dreams and I was actually able to recall quite a bit of them. Unfortunately last night, I dreamt that I faked the death of my dog last year and I felt like it lasted the whole night so I think I'll be switching back to "Deep Sleep" :( Awesome product though. My *only* complaint is that I wish there were more ambiance options or the ability to use it with Pandora. You can use your own music but I don't have much personal music on my phone so I am limited to using the app's ambiance tracks and they get old after a while. Highly recommend!
Targeted hemispheric changes: Some speculate that specific alterations in brain waves can be made on an individual basis. In other words, you can target one frequency in one hemisphere (via the right ear) and another distinct frequency in the other hemisphere (via the left ear). The left ear affects the right hemisphere and right ear affects the left hemisphere.
Theta waves have a frequency between 4 and 7.5 hertz, making them slower than more wakeful alpha but faster than the dreamless slumber of delta. Theta brainwaves are the frequencies of nighttime dreams and REM sleep when the brain goes through bursts of activity and eye movement. People also experience theta waves in a state of light sleep, deep relaxation, during meditation and prayer, and when daydreaming. Theta waves produce an experience of inward wakefulness where we become disengaged from the outside world while engaging in inner activity. At the lower frequencies of theta, sleeping states are experienced, and at the higher range of frequency, awake relaxed states are experienced. 
In 1839 Heinrich Wilhelm Dove discovered binaural beats, which led to the further discovery of the frequency following response and the beginnings of the science of brainwave entrainment. This science uses the power of specialized sound to FORCE your brain to stop producing defective brainwave patterns - OVERRIDING them to create positive neural feedback instead. Endorphins are created to alleviate pain, serotonin increases to combat anxiety - happy brain chemicals of all kinds are made in response. And the best news? As you continue with it, your brain re-learns to produce these healthy, beneficial and healing brainwaves on its own!
You’ve probably heard people talk about the power of “positive thinking.” While some might tell you that it’s based on faith or strong belief, research has shown that there’s a third ingredient that helps you get that frame of mind – Alpha brainwaves. The rhythm produced by this brainwave – especially those that hit the frequency of 10 Hz – is said to help in the enhancement of one’s mood and thoughts, enabling one to experience and enjoy a positive state of mind.
Now next point to make here is that many of the other promised benefits of brainwave entrainment stem from this basic foundation.  For example, it has been said that listening to brainwave entrainment resets the brain’s sodium/potassium ratio, greatly decreasing mental fatigue, and improving the transporting of positive neurochemicals between brain cells.  This promise rests on the fact that it has been shown that this occurs while one is in the theta state. Therefore, the answer would be that yes, because these audios do lead one’s brain into the theta state, then it follows that they would promote the resetting of the brain’s sodium potassium ratio.
When I am using equisync I feel kind of like it is “pushing me” – I guess this is the right way to say it- to achieve better results, which I really like. I fall asleep quickly, and sleep all night and even wake up before my alarm goes off. I feel noticeably calm during the workday- which is very helpful for what I do. I really like the warm feeling (my whole body gets really warm during my equisync meditation sessions) and I feel kind of like Im floating while listening. The soothing rainfall is also very nice.
Gamma brainwave states are the most rapid in frequency. Gamma has long been considered the brainwave that is able to link and process information from all parts of the brain. It is the frequency that brings with it the ability to process large amounts of information in relatively small amounts of time. Think of generating more Gamma activity as getting a processor upgrade for your brain.
A study published in Electroencephalography and Clinical Neurophysiology by Paul Williams and Michael West in 1975 examined the brainwave states of people experienced in meditation while using photic stimulation, and another study by Leonard, Telch, and Harrington in 1999 examined the successful use of brainwave entrainment techniques for attaining meditative states in subjects.

The same goes for brainwave entrainment.  You can’t just listen to an audio as many times as you want and expect that more is always better.  In a very real way, you are “exercising” your brain.  You are pushing it to build new neural pathways, to communicate with itself in new ways, and to adapt to a new kind of mental stimulation.  This is incredibly good for you, but there is a limit that you must observe.
While a practical understanding of brainwaves has been around for as long as people have been singing, chanting, and drumming, a scientific view of the electrical activity inside the human brain was not published until 1924 when German psychiatrist Hans Berger developed a machine for sensing and recording activity in the brain by attaching small electrical sensors to the scalp of his patients and recording the resulting electrical activity. Berger’s inventions and discoveries were built upon the earlier work of Richard Caton who published animal studies on brainwave oscillations in 1875.

Entrainment is a term originally derived from complex systems theory, and denotes the way that two or more independent, autonomous oscillators with differing rhythms or frequencies, when situated in a context and at a proximity where they can interact for long enough, influence each other mutually, to a degree dependent on coupling force, such that they adjust until both oscillate with the same frequency. Examples include the mechanical entrainment or cyclic synchronization of two electric clothes dryers placed in close proximity, and the biological entrainment evident in the synchronized illumination of fireflies.[13]

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