Auditory stimulation, specifically brainwave entrainment via Binaural Beats (BB), has emerged as a promising non-invasive intervention for stress reduction and relaxation. However, the neurophysiological impact of overlaying BB with background music and the specific role of varying carrier frequencies has not yet been addressed in current literature. This study aims to systematically investigate the efficacy of pure BB versus music-masked BB (Music + BB) for Alpha band (8-12 Hz) entrainment, while also evaluating the optimal carrier frequencies and cortical regions for auditory processing. An experimental protocol was conducted using the 8-channel Unicorn Hybrid Black EEG headset on five healthy subjects across three separate recording sessions.