I've used Eldon Taylor's tapes/CD's with success. I noticed a very strong increase in learning when I used his "Accelerated Learning and Studying" subliminal tape. The music is very upbeat, similar to baroque "speed learning" music. The music combined with the subliminal messages really made a difference that I noticed.
Taylor's method of producing subliminals ensures that the hidden messages are loud enough to actually reach the brain. If the music were to be removed, the messages would be loud enough to hear -- and therefore, are not really "subliminal."
The only thing I don't like is that on some scripts (not the learning tape I mentioned above) words like "god," and "divine" are used in the subliminal scripts which reflect the author's spiritual beliefs. Dr. Taylor is a Christian, and it shows.
Years ago, I saw a script for a tape titled "Centering", and read what appeared to be a quote from the Bible in the script: "...peace that passeth understanding." Doesn't make me feel very "centered."