Do You Believe In Gosh? doesn't purport to be anything other than what it is: a recording of a show at which Mitch Hedberg—the beloved deadpan who died of a drug overdose in 2005—was testing out new material. It wasn't intended to be an album, and as such, it's probably best suited for fans already enamored of absurd, observational one-liners like "My belt holds up my pants and my pants have belt loops that hold up the belt; who is the real hero?" For everyone else, it'll be a somewhat bumpy but enjoyable ride. Many jokes misfire, but Hedberg takes the opportunity to admit aloud which ones are "fuckin' dumb," and which he thinks will actually get good with some work: "Trust me, it's hilarious. Go into my head, then come back out. Tell me I'm wrong."