The number of beats is given by the difference in frequencies of the two sound waves. The frequency of the first wave is \( f_1 = 400 \, \text{Hz} \), and the frequency of the second wave is \( f_2 = 408 \, \text{Hz} \).
The difference in frequencies is:
\[
\Delta f = f_2 - f_1 = 408 - 400 = 8 \, \text{Hz}
\]
The number of beats per second is \( \Delta f = 8 \, \text{Hz} \).
The number of beats per minute is:
\[
8 \times 60 = 240 \, \text{beats per minute}
\]
Thus, the number of beats per minute is \( 240 \).