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Side A of the soundtrack album consists of original songs and side B of cover songs.
The soundtrack for "Big Wave," a documentary film about marine sports such as surfing, released in 1984. Side A is made up of original songs, including some written specifically for the film, and side B is made up of cover songs by The Beach Boys and others.
The first song, "THE THEME FROM BIG WAVE," was released ahead of this album as the 13th single. It is a song with English lyrics based on the self-composed song "Teach Me Magic" by Taeko Onuki. The B-side covers songs by The Beach Boys and Harry Nilson, including "This Could Be The Night."
