From 2005 to 2014, Death By Audio was a shabby warehouse where famous guitar effects were manufactured and an important base for New York's underground music. This was an anarchic utopia for music fans, hippies and artists. However, this dream was eventually ended by media groups that held high the banner of independence and alternative. As a member of the founding team, the director recorded the last gasp of this space with regret, anger and gratitude. Are concepts such as "underground" and "experiment" outdated terms in the contemporary era, or are they dreams that still need to be embraced? This film provides the audience with a starting point for thinking through the example of what is happening in New York.