Smegma Plays Merzbow Plays Smegma (also known as Plays) is a collaborative album between Smegma and Merzbow, in which the artists rework material submitted by each other. As Tim/Kerr was part of PolyGram, this is one of the rare Merzbow releases on a major label. The CD booklet claims the disc is split into fifty tracks, and to "use shuffle play for unique compositions every time", but in fact only has two tracks.