One of many aliases of Japanese musicians Toshio Nakanishi and Masayuki Kudo (often referred to as Tosh & Kudo (or K.U.D.O.)). See also Love T.K.O., Sexy T.K.O., Major Force, J.O.Y., and Major Force West E.M.S. Orchestra.

Tosh and Kudo are or have been members of Skylab, UNKLE and Melon.

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