The CD was recorded two months prior to his death and contains nearly 40 minutes of previously unreleased stand-up material. "Do You Believe in Gosh?" captures most of the material Hedberg was working on for what would have been his next full-length album in a free-form show with a large amount of audience interaction. Listeners can expect the same bizarre one-liners like, "Is a hippopotamus a hippopotamus or just a really cool apoatmus?" delivered in the drawly, good-natured way only Hedberg could pull off. Hedberg gives his unique point of view on such topics as the headless horseman, Medusa, whom he refers to as the "snake-haired bitch" and squirrels on water skis. Also included in the CD package is a booklet including never-before-seen photos and excerpts from Hedberg's private journals. The CD pulses with Hedberg's unique wit and spirit and is a document of a comedy master.