Tracks
| # | Title | Sung by | |
|---|---|---|---|
| 1 | What's Up Guys? | 奥井雅美, KOH-CHAN, 田中耕作, 副田研二, 梶本恵子 | 4:13 |
| 2 | TOO LATE | 林原めぐみ | 4:39 |
| 3 | What's Up Guys? (オリジナル・カラオケ) | 古本新之輔 & 林原めぐみ | 4:13 |
| 4 | TOO LATE (オリジナル・カラオケ) | 林原めぐみ | 4:39 |
Source: MusicBrainz release group 68c7d1c9-c68c-48e8-931f-96f6031c696b (CC0). Cover: Cover Art Archive.