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The floatation tank provides the closest thing to zero gravity that exists for non-astronauts. This is made possible by dissolving hundreds of pounds of Epsom salt (magnesium sulfate) into a shallow (10 inches deep) pool of water. The Epsom salt is a natural muscle relaxant that soothes sore muscles.
Between the extreme buoyancy and the relaxed muscles, the floatation tank environment causes your brainwaves to transition from beta (wide awake and alert) to alpha (relaxed and a little spacy) to theta. Theta is a dreamlike state we all experience when we're asleep, but normally, only very advanced (20 years of study) Zen meditators are able to achieve theta while awake. However it's easy and common to achieve theta in the floatation tank.
If all of that wasn't enough, floating causes your brain to release a giant burst of endorphins that eliminates stress hormones and relieves pain. It's like natural morphine. You can learn more at floatforhealth.net