They Are Gutting a Body of Water (often abbreviated as TAGABOW) is an American shoegaze band from Philadelphia, Pennsylvania, initially started as the solo project of songwriter and guitarist Douglas Dulgarian before expanding to include bassist Emily Lofing, guitarist PJ Carroll, and drummer Ben Opatut. Since forming in 2017, TAGABOW has become known for their experimental approach to shoegaze, blending influences from drum and bass, breakcore, jungle, and reggaeton to create a sound that is both chaotic and immersive. Their discography includes acclaimed albums like gestures been (2018), Destiny XL (2019), and lucky styles (2022), as well as innovative projects such as the visual album Expansion Pak (2023) and the 2024 single "Krillin" featuring Greg Mendez and Sun Organ. TAGABOW's live performances are distinctive for their unconventional setups, often playing on the floor and facing away from the audience, and their music is celebrated for its emotional intensity, cryptic lyrics, and a willingness to push the boundaries of the shoegaze genre.