The set focuses on pure noise from before the introduction of synthesizers and other electronic instruments. The noise is described as being linked to grindcore, having a sense of speed, and was recorded live to cassette. Merzphysics can be considered to be a sequel to Merzbient, which also features unreleased vintage cassette recordings.

Another ten CD set called Merzmorphosis was released three months later by the same label, this time featuring noise from after the introduction of synthesizers.

As with Merzbient, track titles were taken from identification written on the cassettes or their brands. AXIA PS by Fujifilm; GPX, Metal CDs and UD by Maxell; CDix, GIG and UX by Sony.

All music composed by Masami Akita.

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