They Are Gutting a Body of Water (TAGABOW) is an American shoegaze band from Philadelphia, Pennsylvania. Initially the solo project of songwriter and guitarist Douglas Dulgarian, it has expanded to include bassist Emily Lofing, guitarist PJ Carroll, and drummer Ben Opatut. The band name was the result of a misheard song lyric from Grouper. Stereogum hailed them as "the most important band in modern shoegaze." Their discography includes "gestures been" (2018), "Destiny XL" (2019), and "lucky styles" (2022). They signed to ATO Records in 2025, releasing "LOTTO" in October 2025. Genres beyond shoegaze that influence the band include drum and bass, breakcore, jungle, and reggaeton. They are known for performing on the floor instead of the stage while facing away from the audience.
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Bådsmandsstræde 43, Copenhagen
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