Experimental electronics. All three guys are active on the local improv scene, usually playing "normal" instruments (sax, guitar and piano, respectively). Here they create little environments of sound, abstract and improvised. A bit like Negativland but more restrained and without the repetitive elements.

Lots of sci-fi blips and squeaks; lots of vocal sampling too, for more of a 'modern' touch. Track 2 is the most amusing/funny and most varied (or disjoint, depending on your POV).

SPL also stands for "sound pressure level," an old audio engineering term for loudness.

1- Delicate. Small clicky noises. Ends with some ghostly sounds.
2- Rough-edged for a few minutes, with sitar-like rambling over metallic drone waves. Becomes floaty, spacey. Uses spoken samples for a humorous effect and a cute ending.
3- Fast but sparse, a more relaxed pace.
4- Slow, ominous bells. Gets more active, with chime-like sounds throughout. Another cute ending (note the track's title).