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The artist name is a tribute to a close friend of the members, "Matthew", a young man from Leicester, who died at Amnesia House at the Sky Blue Connexion, Coventry in July 1990.
release states:
'Friends of Matthew is a tribute to a close friend who sadly died last summer, but who loved house music and like the track was inspired by an interest in UFOs and a belief that there is somebody "out there"'.