I've found that listening to Binaural Beats (http://en.wikipedia.org/wiki/Binaural_beats) helps me during meditation. Often its hard for me to focus on the breath for some reason but directing my attention to the tones of whatever "beats" I'm listening to seems to be easier. It may help that "7 Hz frequencies were found to enhance meditative focus..." (Sample size of 8 people so, you know; caveat emptor)
I use a nice Open Source utility called sbagen (http://uazu.net/sbagen/) which in addition to allowing you to define your own beats comes several pre-programmed beats.
That brings back memories; one of the first business ideas I seriously pursued was actually social binaureal beat app.
It was designed to run on the Palm V back in 2004 though so I might've been a bit ahead of my time back. It might make a nice little SoLoMo app today though ;)
I use a nice Open Source utility called sbagen (http://uazu.net/sbagen/) which in addition to allowing you to define your own beats comes several pre-programmed beats.