初作と同様、斉藤和義中村達也のジャム・セッションから生まれた全12曲。それゆえ、音楽的にはソウルやブルース、メタルなどのリズムとリフの王道パターンを踏襲するものが多く、シングル“I am Dandy”を除けばポップなメロディーはほとんどなし。かなり渋い内容だが、最後まで飽きずに楽しめるのは饒舌なドラムとソリッドなギターがカッコ良すぎるから。楽器小僧のスリリングなバトルという面では最高の一枚。

[English Translation]
Just like their first album, twelve songs on "Mu?Mu?Mu?MANNISH BOYS!!!" was created through jam sessions by Kazuyoshi Saito, the singer-songwriter and Tatsuya Nakamura, drummer, actor and founder of Japanese band LOSALIOS, also known former member of BLANKEY JET CITY.  Hence musically the album faithfully follows rhythms and riffs of soul, blues, and metal. Besides their single "I am Dandy", there are no pop melody included in this album. Although "Mu?Mu?Mu?MANNISH BOYS!!!" has a rustic sound, it also has the coolest sound of articulate drums and strong guitar, captivating you through the entire album. A thrilling battle between two crafted musicians makes Mu?Mu?Mu?MANNISH BOYS!!!.  an excellent album.