The Beach Boys were in disarray by early 1978. Dennis Wilson had spent most of the past six months working on his solo project which was released as Pacific Ocean Blue. Carl Wilson was unhappy with the musical direction of the group. Brian Wilson was scheduled to produce their next album but had to withdraw because of health issues and drug abuse.

The Beach Boys M.I.U. Album only featured Mike, Brian and Al as full time contributors. Carl and Dennis floated in and out and their contributions were minimal. It fell to Al Jardine and friend Ron Altbach to produce the album.

Despite all the problems, M.I.U. Album turned out to be an average release and given the disaster of their last album, Beach Boys Love You, it was a welcome comeback of sorts. For better or worse, by this time in their career, the Beach Boys album releases would always be compared against their brilliant creative output from the 1960’s.

The Beach Boys and Al Jardine kept it fairly simple. The songs may not have been of the superior quality of past releases but the harmonies were emphasized and the production was better than it had been in several years.

The first thing that is noticeable on the M.I.U. Album is the production clarity and crispness of the first song, “She’s Got Rhythm.”  While the shared lead vocals by Mike and Brian are only average, the backing harmonies and wailing sax save the song and put the Beach Boys on familiar ground.

The Dell-Vikings hit song from the 1950’s, “Come Go With Me,” provides an excellent vehicle for the Beach Boys to layer their harmonies. Al Jardine’s lead vocal floats above a sophisticated vocal background. This up-tempo do-wop song was made for the Beach Boys and remains one of the better cover songs that the group would record. "Come Go With Me" would become a top twenty hit for the group.