One of my favourite Merzbow related releases - this sees M.A. swaping material with Smegma in order for them to add their own little touches to each others work. Its pretty great and the 2 long tracks (each containing a number of smaller pieces within) are brutal, but always interesting. The 1st track, which is Merzbow 'remixing' Smegma, sounds little like any other Smegma work - this is due to Merzbow obliterating Smegma's work with his usual hardcore gustoe! The Smegma remixing Merzbow track is more of the same, but includes some of Smegma's more usual traits, (i.e. avant garde music with bass, drums, winds etc) mixed over the top of Merzbow's racket - its not very Smegma, but it is worth listening to if you're a Smegma fan. I highly reccommended this release, so go ahead and buy it.