The site I-Doser makes the seemingly remarkable claim that playing binaural beats—pulses of two different frequencies that are slightly different into both ears at the same time—can give you a high that's on par with taking drugs. The Jerusalem Post claims that the concept has been around since the 1830s, but has only been perfected with the introduction of noise cancelling headphones and better audio reproduction.
There are actually open source version of this I-Doser app (which they might have even taken a few assets from), so you can try it out before you sink some cash into this. Their shady looking site also has a disclaimer that says "I-Doser makes no medical, psychological, physical or otherwise, claims to the effectiveness of the I-Doser application, Simulation CDs, and MP3s," which leads us to believe that it's quite bogus and most likely does nothing. Don't you think that if you could get high from a SOUND, kids would have been all over this years ago? These kids sniff cat pee! [I-Doser via JPostvia T3]