I've heard this band mentioned various times in metal circles, but have only now been graced with the supposed genius that is Anal Cunt. Basically, this is the kind of album I'd put on as a joke at a party, but I can't see myself ever listening to it seriously. In fact, this isn't quite as metal sounding as I had expected, more hardcore punk with the odd metallic riff resounding occasionally. With song titles like "Everyone in the Underground Music Scene Is Stupid", "I Just Saw the Gayest Guy on Earth", and "I Got Athlete's Foot Showering at Mike's", _40 Reasons ..._ is certainly amusing, and even downright hilarious if you listen to some of the lyrics (what of them you can make out), but musically, this album is devoid of much structure, which I suppose some find appealing. The high point of this release, however, is their rendition of the "Three's Company" theme song, a marked improvement over the original, I must say. If your idea of a killer record is 42 bursty bits of noise in a 30-minute span, then Anal Cunt's latest is for you. All others, beware!