The double act began as a private joke between the two of them at the Electric Lady Studios, as a way of easing the tension of their 1973 Broadway show Good Evening.
The sleeve notes give a flavour of the production of the record: "Peter Cook and Dudley Moore were appearing on Broadway in the show "Good Evening" when they first happened upon two brilliant new talents.
Cook and Moore were quick to see that they had made a major discovery and after much persuasion, including a packet of Craven A and a bottle of Tizer, Derek and Clive agreed to perform at the Electric Lady Studios.
At a time when British influence is declining throughout the world, Derek and Clive represent welcome evidence of what this great country could be.
Not since Isaac Newton sat in a bath and discovered that apples could stun Archimedes, has such a fully fledged Weltanschauung emerged.
Since the recording, Derek and Clive have been besieged by offers, Vegas, The London Palladium, Fiji but they prefer the simple, natural life of the toilets.