M.I.U. Album was released during a period of low morale for The Beach Boys, following the commercial failure of The Beach Boys Love You. The title refers to Maharishi International University, where the band spent time practicing transcendental meditation. Recording sessions were fragmented, with different members producing songs separately, resulting in an incoherent sound. Reception was tepid, and the album reached number 151 on the Billboard charts, the worst of their career up to that point.
The album's sound is varied, with influences of light pop and soft rock, but lacks the cohesion of earlier works. Notable tracks include 'Come Go with Me', a cover of The Del-Vikings that became a minor hit, and 'Peggy Sue', another cover. Songs like 'My Diane' and 'Match Point of Our Love' show flashes of Brian Wilson's sensibility, but overall the album is considered minor. The production is clean but uninspired.
The legacy of M.I.U. Album is that of a low point in the band's history, often ignored by fans and critics. However, it has been reevaluated in recent years as a curiosity of their post-psychedelic era. Its impact is minimal, but it serves as a document of the band's struggle to find direction after the 1960s.