The final TKP release stripped the band down to its core members the Jefferies brothers, though they brought in a number of guests to help out, including such notables as Alastair Galbraith, Michael Morley and Shayne Carter. The resulting effort covers much stylistic ground while still clearly being the focused effort of the siblings and their at-times aurally dank but always compelling musical and lyrical vision. Peter again handles most of the vocals in his semi-chanting way, though Graeme has his tracks here and there (his vocal-and-guitar "The Men by the Pool" is a definite highlight, at once gentle and unusual); even Morley takes the lead on one number, the measured stomp "Holding," which he also wrote solo. "Overground in China" is one of the lightest things TKP tried, with gentle guitar strums and uplifting piano counterpoint providing most of the music, yet Peter's quietly gripping vocals mark this as no other band but TKP. "On Various Days" is actually a bit of a ringer, having been recorded during the Beard sessions, but fits in here well as the album's center track, with Graeme turning in some excellent guitar work to carry the song. Interestingly, Peter avoids piano on many tracks, preferring instead to play his other main instrument, drums, while Graeme plays guitars, creating an even more stripped-down and "close" sound than before -- slightly ironic given that the record was made in an actual studio and not on a portable four-track! Straightforward guitar thrash turns up more than once, as on "Immigration Song" and the quiet-into-loud "Don't Go," yet Peter's vocals remain the cryptic calm point in the storm throughout. In retrospect, Same remains a fine, striking conclusion to TKP's underneath-the-radar career.
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AllMusic Review by Ned Raggett