A better question would be "Who doesn't it help?" If you like to sleep you'll benefit by listening to the Whitest Noise file.

It's great for:

• Mothers trying to get babies to sleep In fact, white noise is so soothing to the human ear that it is widely used to help induce sleep in children suffering from colic. Sound machines are recommended by doctors to help babies sleep, but these can be quite expensive. They are useful in helping the parents get some sleep since they mask out the crying sound, since colic does not appear to harm the baby apart from making the baby cry. With babies the white noise appears to hide the environmental stimuli thought to be the cause of colic in most children.
• Travellers Ever been on an airplane and tried to sleep but the constant "ding" of the captain's seatbelt warning or the man snoring next to you has kept you awake? I have, which is why I never fly without my Whitest Noise .mp3 on my iPod.
• Students Trying to study can be tough with background noise constantly distracting you. Problem solved with white noise.
• People with barking dogs nearby Maybe it's a neighbor's dog or maybe you're dog sitting for someone. Drown out that barking dog and get some sleep with white noise.
• Dogs too It can even calm barking dogs. The constant white noise appears to soothe dogs and help other animals that have specific disorders caused by fear or separation, and has just as much sleep-inducing properties with animals as with humans.
• Humans Human beings need sleep. Without enough of it their efficiency and alertness are reduced. This can have devastating results psychologically and physically, and can cause accidents and death. Sleep deprivation has been the cause of many deaths on the highways and white noise can cure this problem.