Panic! At the Disco has begun the recording of sophomore album that is targeted to be complete by mid 2007. The follow up of "A Fever You Can't Sweat Out" (2005) is being baked in Mount Charleston studio in Nevada and has produced 4 songs so far.
In a 2006 interview, frontman Brendon Urie said that this album will go to a new direction and is going to be the stuff that they have never tried before. Guitarist Ryan Ross then updated it by saying that there is a theme running in the whole record. "It's kind of a love story. It's a timeless age of romantic, poetic fantasies," he said.
Rumors circulating that Rob Mathes will produce the record. The band has not confirmed this true. Two things for sure, Mathes does lay a hand on this and the band's members are actually the ones playing a major part in the process. Ross said, "We all get together and created this--I guess you could call it a concept--that we all wrote and we were all involved with and pretty interested in."