This is my opinion of the best recordings and concerts in 2004, based on what I've heard and seen during the last year. (This is a change from previous years in that the underground and non-underground sections have been combined into one, since I review fewer albums now given the advent of free music on the Internet.) To me, what is "best" is what is the most weird, most self-indulgent, and most unique, all combined with good production. So if you or the artist you like makes music that is similar to what is prevalent on radio today, chances are you won't find those recordings on this list. This doesn't mean I don't like that stuff---it just means that it doesn't fit my definition of "best". The listing is in alphabetical order and is not ranked, and contains a link to a detailed review.