Fish Heads and Tails, a 1989 compilation album from the Scottish group Goodbye Mr. Mackenzie
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Heads And Tails, a solitaire card game which uses two decks of playing cards.
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Heads & Tales, a 1972 album by American singer/songwriter Harry Chapin
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"Heads Carolina, Tails California", a song written by Tim Nichols and Mark D. Sanders and recorded by American country artist Jo Dee Messina
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