▁by ▁Sam ▁& ▁Dave ▁was ▁a ▁cover ▁of ▁The ▁Beat les ▁" We ▁Can ▁Work ▁It ▁Out ." ▁Sam ▁& ▁Dave ▁also ▁briefly ▁retired ▁in ▁ 1 9 7 7 , ▁with ▁Dave ▁working ▁at ▁a ▁Pont iac ▁deal ership ▁in ▁New ▁Jersey ▁and ▁Sam ▁working ▁at ▁an ▁Austin , ▁Texas , ▁law ▁firm ▁as ▁a ▁process ▁server . ▁ ▁In ▁ 1 9 7 8 , ▁Sam ▁& ▁Dave ▁re - record ed ▁old ▁hits ▁for ▁the ▁LP ▁S weet ▁& ▁F unk y ▁Gold ▁( G usto ), ▁and ▁re - record ed ▁songs ▁and ▁other ▁soul ▁hits ▁during ▁this ▁period ▁in ▁Nash ville ▁for ▁an ▁album ▁for ▁K - T el ▁Records , ▁The ▁Original ▁Soul ▁Man . ▁In ▁Summer , ▁ 1 9 7 8 , ▁they ▁tou red ▁Germany ▁for ▁two ▁weeks . ▁ ▁In ▁ 1 9 7 9 , ▁Sam ▁& ▁Dave ▁enjoyed ▁a ▁significant ▁res urg ence ▁of ▁interest ▁as ▁a ▁result ▁of ▁Dan ▁A yk ro yd ' s ▁and ▁John ▁Bel ush i ' s ▁sketch ▁characters ▁The ▁Blues ▁Brothers , ▁and ▁the ▁com ic ▁actors ' ▁ 1 9 7 9 ▁top ▁ 4 0 ▁cover ▁of ▁" S oul ▁Man ." ▁ ▁Moore ▁stated ▁they ▁were ▁offered ▁an ▁opportunity ▁to ▁perform ▁on stage ▁with ▁Bel ush i ▁and ▁A yk ro yd ▁on ▁SN L ▁but ▁turned ▁it ▁down ▁when ▁Bel ush i ▁said ▁Sam ▁& ▁Dave ▁had ▁to ▁perform ▁the ▁intro , ▁then ▁the ▁Blues ▁Brothers ▁would ▁take ▁over .