Hammill recorded None of the Above in his home studio, Terra Incognita, between January 1999 and February 2000, playing, producing and arranging nearly all instruments and singing nearly all voices.

The long recording time is due to Hammill's parallel work on a remastered 4-CD compilation of Van der Graaf Generator called The Box.

A typical song is "Naming the Rose", a chamber music-like arrangement for lead vocals, keyboards (in Hammond organ sound), violas and background choirs.

Each double page shows a washed-out photo presenting a staircase or a ladder ending nowhere or against a bricked entrance or upon an empty floor with black garbage bags lying around.

In allmusic.com Simon Cantlon gave 3 out of 5 stars for "poignant musical snapshots" and "atmosphere" but found "points on this release when things become a bit too monotonous".