Well, I'm sorry for being way late on this one. I discovered this tape like early last year. It's another installment in Musical Sounds Of Relaxation that I had no idea even existed - It's called Celestial Whispers, and it's nothing we haven't heard, mostly. Side A is an alternate version of Twilight Dawning from Nightwinds. It's much slower, with some added synths and sparkly sounds. Side B is just Crystal Cave - Back To Atlantis by Upper Astral, except without some of the harp overlays. I do kind of like the edits on side A, but it's nothing new.
Musical Sounds Of Relaxation - Celestial Whispers