Recorded as a break from their film project Vileness Fats, the album was home produced and recorded throughout 1973 with help from fellow musician Snakefinger and based around N. Senada's "Theory of Phonetic Organization".
The piece was purportedly composed by the friend and collaborator from their early years, N. Senada, and in some ways plays on classical themes the same way their 1975 album, Third Reich and Roll, did with '60s top-40 music.