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AMERICA is a release from the Elvis Presley specialist CD label called FTD, who specialist in releasing live concerts and alternate studio recordings of The King.
This particular CD features a live show that Elvis did in Omaha, Nebraska in April 1976. The sound quality on the disc is excellent as with all of the FTD releases. I have heard lots of audience recordings of Elvis' shows before but FTD (almost) always uses the soundboard recordings which means that sound quality is always fantastic.
As to the quality of the show itself - Elvis is on fine form performing such fantastic songs as HELP ME, HOW GREAT THOU ART (my favourite of Elvis' gospel songs) and POLK SALAD ANNIE.
The only downside to the disc is that the label have chosen to fade out Elvis' final song CAN'T HELP FALLING IN LOVE, but overall this is an essential purchase for Elvis fans.