L is the second studio album by British progressive rock musician Steve Hillage.
It was recorded primarily in New York, at the Secret Sound, Woodstock, N.Y., and was produced and engineered by Todd Rundgren, using musicians from Todd Rundgren's band Utopia and others.
According to liner notes supplied with the US pressing, Rundgren had only just become aware of Hillage, and following a letter from Hillage to Rundgren, and a reply from Rundgren, Hillage travelled to New York to meet, and the agreement to work together flowed from that.
The cover features a clean shaven Hillage (most of the publicity shots of Hillage during the 1970s show him with a full beard) holding his guitar, brightly backlit.
Unusually for Hillage, half the songs on this album are covers. "Hurdy Gurdy Man" was written by Donovan, "Om Nama Shivaya" is based on a traditional Hindu mantra, and "It's All Too Much" was written by George Harrison, and originally appeared on the 1969 Beatles album, Yellow Submarine.
The original Virgin catalogue number for this album on vinyl was V2066. An American pressing was issued on Atlantic Records, catalogue number SD 18205.
In the Q & Mojo Classic Special Edition Pink Floyd & The Story of Prog Rock, the album came #28 in its list of "40 Cosmic Rock Albums".