For the recording of their second album, Against Me! as the Eternal Cowboy, Against Me! chose work with producer Rob McGregor, who had recorded their first album and two previous EPs.[1] The bulk of the album was recorded at Ardent Studios in Memphis, Tennessee, where the band could make an all-analog recording with very few overdubs.[2] During the sessions they recorded both acoustic and electric versions of several songs, and decided to release some of the alternate versions as 7" singles through their previous label No Idea Records.[3] Acoustic renditions of "Sink, Florida, Sink" and "Unsubstantiated Rumors Are Good Enough for Me to Base My Life Upon" were used on the album, which was released November 3, 2003. The electric version of "Sink, Florida, Sink" was first released on the Fat Wreck Chords compilation albumRock Against Bush, Vol. 1 in April 2004. The single was released the following year, including the electric versions of "Sink, Florida, Sink" and "Unsubstantiated Rumors Are Good Enough for Me to Base My Life Upon". The single's die-cut, fold-out cover was designed by artist Chris Norris.
