The Science of Breath is a 2002 album by Sandro Perri under the name Polmo Polpo.
The album cover is adorned with an underwater photo of an octopus.
They make heavy use of muffled but driving 4/4 rhythms, distorted feedback, and echoing synths or guitars.
In a manner akin to Boards of Canada, The Science of Breath alternates longer, more fully developed tracks with shorter ambient pieces.
Each of these pieces is deeper in pitch than the last, giving the listener the impression of a deep-sea dive.