After playing on other artists' recordings, the Atlanta Rhythm Section was formed in January 1971, with Rodney Justo (singer), Barry Bailey (guitar), Paul Goddard (bass), Dean Daughtry (keyboards), Robert Nix (drums), and J.R. Cobb (guitar).
Buie's manager, Jeff Franklin, who was based in New York and had gotten the group the Decca deal, was then able to get ARS signed to Polydor, who put out their third release, Third Annual Pipe Dream, in August 1974.