Material Action For 2 Microphones is a cassette album by the band (more recently a solo project) Merzbow consisting of Masami Akita and Kiyoshi Mitzutani. The album was originally recorded and released on 1981 and then reissued on 1984 with additional synthesizers by Mitzutani recorded on 1982. The term "Material Action" was taken from Otto Muehl and refers to a term for using household objects to make quiet sounds, which were then amplified, inspired by John Cage's "Cartridge Music".
The track "Yumin, Non Stop Disco" consists of distorted samples from the early work of singer Yumi Matsutoya.
This recording was used as raw material for other works such as Material Action 2 N.A.M. released on 1983 while the album was later reissued in CD format as part of the 50-CD box set, Merzbox as CD 8 with a different track listing than the original release.