Two of Us was announced on August 19, 2016, by Avex Trax through Tohoshinki's official website.

[1] The album was created while both members of Tohoshinki were fulfilling their compulsory service in South Korea.

Rather than mixing the songs into dance or club tracks, Tohoshinki and their label opted for a more "colorful" approach to the remixes.

The theme of the album focuses on relaxing sounds throughout the day, and incorporates serene beach remix styles such as lounge music.

On September 2, Avex Trax released short snippets of "Baby, don't cry" and "OCEAN".