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The idea, by staunch Transcendental Meditation follower Mike Love, was to record another new album—initially intended as a Christmas release—at the Maharishi International University in Fairfield, Iowa, (hence the M.I.U. title).
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Produced by Al Jardine and songwriter Ron Altbach, the album's title stems from Maharishi International University in Fairfield, Iowa, where the majority of the album was recorded.