Carl and the Passions – "So Tough" is the 18th studio album by American rock band the Beach Boys, released May 15, 1972 on Brother/Reprise. The album is a significant musical departure for the band and is the first to feature the Flames' Blondie Chaplin and Ricky Fataar as additions to their official line-up. It sold poorly and was met with lukewarm reviews, but later gained stature as a cult favorite among fans.

Brother Records, Inc. (BRI) is an American holding company and record label established in 1966 that owns the intellectual property rights of the Beach Boys, including "The Beach Boys" trademark. It was founded by brothers Brian, Carl and Dennis Wilson, and their cousin Mike Love. As of 2011, the corporation was equally owned by four shareholders and directors: Brian Wilson, Mike Love, Al Jardine, and the estate of Carl Wilson.