"Mermaid Explanation" is a recording by Andy Partridge. It was made for Andy to remind himself of a tuning he discovered, which would later be used for Skylarking's "Mermaid Smiled." It appeared on Andy's Fuzzy Warbles Volume 5 in 2004.
Andy: “You are now entering the aquatic corner of the disc, put your flippers on for the next three tracks. This is me, telling me a new tuning I've stumbled on and slamming down some nice chords before I forget. Brain of a guppy.”
Right. This is, uh...[clears throat]. This is, uh... [strums guitar]. This is the tuning. [Plays each string.] D6 on the top with the bottom string down to a D. So, here we go... [Plays.]