Take Boris' album Heavy Rocks, sample it, slow it down a bit and then add plenty of noise. That is pretty much the end result of this Boris/Merzbow "collaboration". I love Boris and I like Merzbow, but this feels pretty cheap, especially considering the import price. The cover is beautiful if that's any comfort. The first side of the album seems to focus more on the drone side of Boris' music (plus the noise), but that's pretty much it. I was expecting much more out of this collaboration, maybe it's a spoof from Merzbow's side, revealing what he actually thinks of his fellow countrymen (and woman); or maybe it's just a lazy effort. They've both done much better before and this release should seriously be skipped all together for fans of both artists. A let down, unfortunately...