From 2 of Japan's most respected experimental groups comes the third Boris/Merzbow collaberation. By far the best of the three, this is more a fair representation of both bands than the other two (Megatone sounded like a subdued Merzbow with a little bit of guitar from time to time, and the 04092001 EP was just some of Boris's Heavy Rocks songs played live with Merzbow going at it over the top). Ignore the 4 tracks listed here, this isn't even split up into the 4, it's just 1 long piece (just over an hour long). Starting off with some minimalist acoustic strumming (very nice nonetheless) for a few minutes, Merzbow then makes an appearance with some subtle electronics. This gradually builds until the climax is reached - a crushingly heavy guitar rumble - no chords or notes, just a rumble... probably the heaviest rumble ever put to tape. However, still only at about the half way point, the drone takes a back seat to Wata's own brand of soloing and Merzbow's complementary noise. The lingering end is a repeat of the start, but this time electric.
Don't expect something like Heavy Rocks or Pink. This is not heavy rock. It is pure soundscape, and in my opinion this is what Boris have always done best. Merzbow adds his talents nicely - it's nice to hear something that isn't him just blasting away (ala Pulse Demon and many of his other solo albums).
Looking at it purely from a Boris fan's point of view, I actually think this is one of their best, and is certainly one of their most available. Start with Feedbacker (or Flood, if you can get it), but this should be high on the list.