Tabbed by Topiarydog2
                                  SPIRIT OF'76
                           As recorded by Mike Peters 
                  (From the 1997 Album ACOUSTIC WORKS '81-'86)

  Gtr I (Eb Ab Db Gb Bb Eb) - 'Takamine 6 string'
  G (320003@1)         G/BCsus2              G (320003@1)         G/BCsus2
 4/4
  Gtr I
                                                                     x4          
|---------0---------------0-------||----------0---------------0--------||-|
|-----3-----3---------3-----3---3-||o-----3-----3---------3-----3---3-o||-|
|---0---0-------0---0---0-----0---||----0---0-------0---0---0-----0----||-|
|---------------------------------||-----------------------------------||-|
|-------------2---3---------------||o-------------2---3---------------o||-|
|-3-------------------------------||--3--------------------------------||-|

  Dsus2 (xx0230@1)                             G (320003@1)         G/BCsus2
                                                                     x3
|---------0---------------0-------||----------0---------------0--------||--|
|-----3-----3---3-----3-----3---3-||o-----3-----3---------3-----3---3-o||--|
|---2---------2-----2---------2---||----0---0-------0---0---0-----0----||--|
|-0-----0---------0-----0---------||-----------------------------------||--|
|---------------------------------||o-------------2---3---------------o||--|
|---------------------------------||--3--------------------------------||--|

  Dsus2 (xx0230@1)                             Em (022000@1)           G (320003@1)
|---------0---------------0-------||---------0---------------0-------|-|
|-----3-----3---3-----3-----3-----||-----------0---------------3-----|-|
|---2---------2-----2-------------||-----0---------0-----0---------0-|-|
|-0-----0---------0-----0---------||---2---------------0-------------|-|
|---------------------------------||---------------------------------|-|
|-----------------------------3-2-||-0-----0-----2---3-----3-----3---|-|

  Dsus2 (xx0230@1)                          Am (x02210@1)             C|---------0---------------0-------|---------0---------------3---------| (x32010@1)|-----3-----3---3-----3-----3-----|-----------1---------------1---3---|
|---2---------2-----2-------------|-----2---------0-----0-------------|
|-0-----0---------0-----0---------|---2---------------2---------0-----|
|-----------------------------3-2-|-0-----0-----2---3-----3-----------|
|---------------------------------|-----------------------------------|

  Em (022000@1)            C (x32010@1)               D|---------0---------------0-------|---------0---------------0-------||--| (xx0232@1)|-----------0---------------1-----|-----3-----3---3-----3-----3---3-||--|
|-----0---------0-----0---------0-|---2---------2-----2---------2---||--|
|---2---------2-----2-------------|-0-----0---------0-----0---------||--|
|-----------------3-----3-----3---|---------------------------------||--|
|-0-----0-------------------------|---------------------------------||--|

  G (320003@1)     D/F# (200232@1)  Cadd9 (x32030@1) Em (022000@1)      G (320003@1)     D/F# (200232@1)  Cadd9 (x32030@1) D|---------------------------------|-------------------------------0---| (xx0232@1)|-------3-------3-------3-------0-|-------3-------3-------3-----3-----|
|-----0-------0-------0-------0---|-----0-------0-------0-----2-------|
|---0-------0-------2-------2-----|---0-------0-------2-----0---------|
|-----------------3---------------|-----------------3-----------------|
|-3-------2---------------0-------|-3-------2-------------------------|

  G (320003@1)     C (x32010@1)     D (xx0232@1)     Em (022000@1)     G (320003@1)      C (x32010@1)     D (xx0232@1)     Em|-----------------------0---------|-----------------------0-----------| (022000@1)|-------0-------0-----3---------0-|-------0-------1-----3---------0---|
|-----0-------0-----2---------0---|-----0-------0-----2---------0-----|
|---0-------2-----0---------2-----|---0-------2-----0---------2-------|
|-2-------3-----------------------|-2-------3-------------------------|
|-------------------------0-------|-------------------------0---------|

  Cmaj7
|-------------------|----|
|---0---------------|----|
|---0---------------|----|
|---2---------------|----|
|-3-3---------------|----|
|-------------------|----|

2nd Verse:- Repeat above tabs
After second verse and chorus play  G   D/F#   Em(let ring) 

Mersey lights sh(C)ine in the distance sa(D)me as they did
for us th(Em)en     open D string h.o.to 2nd fret then open G string
Me(G)rsey lights shine br(C)ight in the distance  wh(Bm)ere
are you now my fr(Em)r.p.)iend 
You see
some nights.....
|-----0-------0-------0-------0---|-----0-------0-------0-------0-----|
|---3---3---3---3---3---3---3---3-|---3---3---3---3---3---3---3---3---|
|-0-------0-------0-------0-------|-2-------2-------2-------2---------|
|---------------------------------|-----------------------------------|
|---------------------------------|-----------------------------------|
|---------------------------------|-----------------------------------|

|-----0-------0-------0-------0---|-----0-------0-------0-------0-----|
|---1---1---1---1---1---1---1---1-|---0---0---0---0---0---0---0---0---|
|-2-------2-------2-------2-------|-0-------0-------0-------0---------|
|---------------------------------|-----------------------------------|
|---------------------------------|-----------------------------------|
|---------------------------------|-----------------------------------|

|-----0-------0-------0-------0---|-----0-------0-------0-------0-----|
|---2---2---2---2---2---2---2---2-|---0---0---0---0---1---1---1---1---|
|-2-------2-------2-------2-------|-0-------0-------0-------0---------|
|---------------------------------|-----------------------------------|
|---------------------------------|-----------------------------------|
|---------------------------------|-----------------------------------|

|---------0---------------0-------|----|
|-----3-----3---------3-----3---3-|----|
|---0---0-------0---0---0-----0---|----|
|---------------------------------|----|
|-------------2---3---------------|----|
|-3-------------------------------|----|

Final verse :-repeat tabs from the top

plaese rate/comment