The boys of Twothirtyeight just never knew how to put out a bad record. On the heels of their solid Takehold Records debut featuring such memorable songs as "I'll Never Do That" and "Chase What Makes Your Heart Flutter," the Ft. Walton Beach, FL indie rockers took to the studio barely one year later to record their sophomore effort, Matter Has A Breaking Point, effectively bridging the gap between the optimistic, heavily spiritual Missing You Dearly and the brooding, reflective strains of Regulate The Chemicals and You Should Be Living.

In the spirit of "I'll Never Do That," the record gets off to a fast-paced start with the relationship rocker "Just Dropping (A Line)." Chris Staples' energetic, reaching vocals from Missing You Dearly carried over onto this effort, having not acquired their tired, melancholic drawl that became his signature on his later work. However, one will notice that the guitar work is somewhat less dense on this record compared to other Twothirtyeight albums; this is to be expected considering this was the band's only effort as a three-piece, Owen Grabo having exited the band prior to recording and Staples taking over bass duties. Consequently, the tracks here have a near-demo feel; this is a minor drawback, but it gives the album a lo-fi charm a la "Yellow Carpet."

Next up is "To The Concerned," a reflective indie musing somewhat musically resembling "Coin-Laundry Loser" from Regulate..., except at a slightly slower pace. One might notice that the bass is more of a factor on this record than on any other, picking up some of the harmonic slack that the absence of a second guitar left. "A Beautiful Disease" combines the narrative lyricism of later Twothirtyeight with an extended guitar intro in the vein of "Things Mistaken" from Missing You Dearly, making for a truly memorable effort. Following is "This Is Why I Wait," a track in which Staples describes himself as a tenant of a house in a state of disrepair, the house belonging to the Lord, his landlord. It's quite a clever metaphor and another jewel in Staples' extensive catalogue. Musically, it follows much the same format of the other songs, forsaking clear verse/chorus structure in order to build to a climactic finish. This approach is classic Twothirtyeight and suits the songs on this record perfectly, as these lyrics are some of Staples' most personal.

"Suitcases For Always" is a moving electric guitar-driven ballad about a man who thinks getting away will bring him relief from the world's troubles, but Staples gently reminds him that "the world is bitter at each end, and nothing makes you more become it quite like running from it." It's one of Staples' brightest moments, musically and lyrically, and it makes for an instant album highlight. "Tales From Your Nightstand" is a decent track detailing a withdrawn, self-absorbed person that Staples urges to "live again;" it's par for the course as far as fitting on the album goes, but the fact that there's nothing altogether too extraordinary about it makes it a base hit among home runs (though it's good enough to warrant not being merely filler).

But then comes "You Made A Way For Moses," a top contender for best Twothirtyeight track of all time. This raw, acoustic ballad is a prayer for Jesus to make a way through all the complacency, distraction, and frustration of everyday life to the fulfillment of His promise for us, just as He did for the Israelites in times past. Recorded on the same 4-track used to create their Tomorrow EP, this song is also a subtle tribute to their deceased original bass player Kevin Glass, who was killed in a 1997 car accident. From the simple chords to the never-irrelevant lyrics all the way to the hopeful piano that closes the song, this song alone is worth the purchase price of the CD and is an enduring Twothirtyeight favorite (although somewhat overlooked in light of their more popular final two releases).

The album closes with a classic Twothirtyeight bang in the form of "Far From Comfort," providing a noisy indie rock anthem that calls to mind the way that Bleach closed Astronomy with "Moving On," as if the band did not wish to close the album leaving tears in the listener's eyes. This approach offers the same mixed results that the close of Astronomy did in that the preceding song would have been a more fitting close, but the actual closing song doesn't wrap things up too badly. All in all, though, the record achieves the cohesiveness of an album and doesn't feel like just a bunch of songs thrown together.

At eight tracks and only twenty-seven minutes in length, it's tempting to write Matter Has A Breaking Point off as an overlong EP, but upon listening, one will find it flows precisely like a great record should, absent of filler; also, having been released only one year after their debut and one year before their next record, this album seems a reasonable output to expect from a band under those circumstances, and a real treat considering most bands nowadays make their fans wait three years for new music only to produce a five-song EP. But whether you want to call this an album or an EP, the fact is that this record is brilliant and a must-have for anyone who has yet to understand how the same band that crafted Missing You Dearly could put forth the sort of melancholic effort that Regulate The Chemicals was. If you can get your hands on a physical copy, consider yourself lucky; this album is a rare prize for Takehold collectors (as well as for anyone who just wants to enjoy the cool album cover).