This very rare single (so rare it isn't listed in most discographies and price guides) is actually Nilsson recording under a pseudonym, perhaps taking "Buck" from the first name of the main character in the film "Midnight Cowboy." More on that in a moment. The A side is a sort-of tongue-in-cheek Country outing, which was reportedly also released under the name "Buck Earle" on RCA's Country label subsidiary. Of course, what makes the record truly special is that it includes the blissful "I Guess The Lord...", originally released in 1969 on RCA 0261, on the flip. That song, which peaked at #34 on the Bilozoard Hot 100, was written and recorded for, but not included in, "Midnight Cowboy," which instead featured a different Nilsson classic, "Everybody's Talkin'!" Note: This beautiful copy comes in a vintage RCA Records factory sleeve. It has no notable flaws, grading Mint across the board (Labels, Vinyl, Audio).