From my psychology knowledge, professional musicians have bigger temporal lobes then those that do not play musical instruments and this can be shown through SPECT, PET and fMRI scans off the top of my head. The temporal lobe is responsible for auditory sounds (listening) and many important structures responsible for memory are located here.
It is said that particular music can affect neural processes in the brain, where music such as Mozart can have a calming affect. I don't think the same result can be achieved by other types of music though and I'd advise that music should only be listened to for activities such as reading textbooks.
When I went to the VCE careers expo in Melbourne the teacher (or examinor) that held the Maths Methods lecture suggested listening to no music, and having no distractions as maths requires your full attention.
Then again, while studying for English I listened to lots of music that involved piano as study for the text Maestro.
There are some studies for experiments relating to this:
http://www.teachingexpertise.com/articles/music-as-a-learning-aid-3360