Get Comfortable and Concentrate
When I first started, I used some very light New Age-type music (like Robert Coxon's gentle music) to assist me in concentrating. Music can help to ease you into a gentle, meditative state. If you still have trouble concentrating, you might wish to purchase a meditation CD. I prefer Dick Sutphen's CDs; he has the perfect voice.
Get comfortable, close your eyes, and start breathing in through your nose and then out through slightly parted lips. If your mind is “chattering” or racing with thoughts, start holding your breath for a count of four. When you let out your breath, release it for a count of four. Repeat this several times. This practice forces your mind to concentrate on your breath and not on random thoughts.