First time I've heard it, like it but no too impressed. Second time...much better. By the third time, I was overwhelmed with emotions and feelings. What a great record and recording. I'm a 60 years old Progressive Rock fan, and what Rob Reed has done here should be considered a classic for the ages. This is for me, not the record of the year, but the masterpiece for the last two decades. Not a single moment in this almost 60 minutes of music is wasted. Is a perfect balanced record: subtle but at the same time powerful; the use of opera singers in the right places. Same for the chorus and the angelic voice of Angharad Brinn, as well as the Synergy vocals. Balsamo's voice spine tingling; Gavin Harrison's drumming just what was required for this type of music. The recording: well balanced through all the music spectrum... spectacular. You can hear every instrument and voices very clearly. I know this was a mammoth project, but if this music were put in a DVD - in a live recording - would be an achievement of a great magnitude. Wish to have to money to produce it. Thanks for this monumental contribution to the music in general. 

But the first listen was disappointing. Maybe, the expectations had been disproportionately high?

If I had to describe Beneath the Waves in one sentence, I'd go for "An embellished hybrid between Enya and the Side A of A Scarcity of Miracles". Maybe, laced with an amount of Cocteau Twins and some exotic vocals. The music is pleasant, but it kind of goes in circles around the same theme ... does this make it a concept album? 

CHANGE OF HEART: I am going to listen to it again (since I have to drive for 2 hours straight tomorrow), and will see how the 2nd attempt goes :)