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"Estim 2B audio files" are specifically designed audio signals used to control erotic electrostimulation units, specifically dual-channel units like the E-Stim Systems 2B. While a standard music file aims to move a speaker cone to create sound waves, an estim file aims to send a precise sequence of electrical pulses to electrodes attached to the body.
Many advanced files are designed to align with specific video content (cock hero videos, PMVs). The sensations on your genitals will hit exactly on the beat of the drum or the thrust on screen. This immersion is why many users call the 2B the "ultimate VR companion."
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