 Taylor said he had offered to sell the tapes to Epstein in the mid-1960s, but that Epstein did not consider them to be of commercial value and offered only £ 20. Taylor said he kept the tapes at home, largely forgotten until 1973 when he decided to look into their marketability. Williams relates a different history than Taylor, stating that after Taylor returned to Liverpool, he left the tapes with a recording engineer for editing into a potential album. The project was never finished and the engineer later relocated, with the tapes being among many items left behind. In 1972, Williams, Taylor, and the engineer gained access to the abandoned office and recovered the tapes "from beneath a pile of rubble on the floor."
