Talibam! is a ludicrous outfit. Let that be said at the outset. Over more than two dozen releases they've proven themselves to be inventive, imbecilic, inspired, hilarious, exhausting and juvenile. And Talibam! and Sam Kulik Discover AtlantASS may be their magnum freakin' opus. It's the tale of a landlubber who slips into the sea to discover an underwater society free of any restrictions on pleasure but threatened by leaks from oil drilling on the ocean floor. Our hero (brought to life by drummer Kevin Shea) sets out to stop the leaks with, uh, a magic pillow, and there the adventure begins.

The story holds together at least as well as a Pete Townsend rock opera and is certainly less concerned with metaphysical righteousness. Shea and keyboardist Matt Motel, along with guest player Sam Kulick, are more concerned with the prurient than the political � their rallying cries regard squeezing testicles more often than they do saving the seas. Musically they show a dedication to Frank Zappa with a bit of inspiration from Sun Ra while allowing for more entropy and chaos. As storytellers they seem indebted to the alternate world punning of The Flintstones and The Jetsons (their car, for example, runs on seahorse-power) with plenty of butt jokes.

As goofy as it all is, it's a carefully produced record with varying sound settings and well-crafted interludes. At least some credit for this goes to Kulik, who mixed the record and who is the best voice actor of the bunch, as well as providing trombone, guitar, bass, banjo and ukulele.

The AtlantASS is stoopid should come as no surprise to anyone who has come anywhere near the zone of point-of-purchase. The CD cover features the three gentlemen in gawdy getups reclining with topless mermaids and it comes with a comic book in fine underground style. It's stoopid, then, but it's well-done stoopid. If it can be handled, it will be enjoyed.