toe is a Japanese music group long revered in post-rock circles, while their song structures and dynamics have taken on elements from all styles of music, ranging from math-rock, jazz, pop, and R&B. toe is composed of Kashikura Takashi on drums, Mino Takaaki on guitar, Yamane Satoshi on bass guitar, and Yamazaki Hirokazu on guitar. The band has formally played with this lineup since their inception in 1998.

The vast majority of the music is instrumental and features the swift, agile drumming of Takashi. The band is also known for melodic, clean guitar, often employing the juxtaposition of electric and acoustic. While the compositions feature the repetition of typical rock motifs, the subtle changes in beat and rhythm form a unique rhythmic dialect. The band has consistently expanded their sound throughout their musical tenure by incorporating singing, rhodes piano, mallet percussion, and electronic production elements.