It was a fine reading week morning at around 8:00 a.m. when they decided to start drilling into the concrete balconies of my apartment building. Infuriated, I rose to the challenge and attempted valiantly to tame the savage drilling by turning it into Musique Concrete. I was swiftly thwarted by a beeping mini-disc but regained my composure and struck a coup de grace with a deft burst of audio processing. Etude on a Beep and a Drill was created entirely from samples of two aberrant concrete drills and a beep from a recalcitrant Sony MZ-707 manipulated inside the Reason and Cubase virtual studio environments.