British jazz/funk/soul/reggae label associated with record shop The Sound of the Universe in Soho, London, run by Stuart Baker. It specializes in re-releasing music from around the world on compilations with high quality remastered sound. They also release a large amount of material on vinyl, including new recordings, often as 12" singles. The printed record label name on these vinyl releases often varies greatly; for example, Soul And Jazz Musical Industries, ENT., Soul Jazz Records Co., Soul Jazz Record Corp., or sometimes the record label which originally released the recording can be displayed.

Label Code: LC 2678 / LC 02678.