'Cat's Squirrel' is a live recording of a 2012 performance in Sydney, Australia, featuring Japanese noise and industrial artist Masami Akita (a.k.a. Merzbow) and Oren Ambarchi. Although Akita and Ambarchi, who have known one another since 1993, already had performed together as part of larger ensembles, this was their first appearance as a duo. This album has previously been released on vinyl, and here it is on CD.