"N.T" is credited with composing and arranging Espgaluda's music on its soundtrack album, but no further information is provided. Three companies were contracted as "sound creators" for the game: Neptune, Reeb, and T-FORCE.

Neptune is a music production company. SOU1 composed seven pieces of music for Espgaluda as a subcontractor through Neptune: the character selection theme, all five stage themes, and the final boss theme. It's unknown if anyone else from Neptune also wrote music for the game or if SOU1 was the sole contributor.

Reeb is a sound production company. Reeb has composed music for games, but their role in other Cave games has only been creating sound effects.

A music production company named T-FORCE was founded in 1989 by Takuya Okada, but it's unclear whether this was the T-FORCE involved in Espgaluda or if it's a separate entity.

If Reeb only produced sound effects for Espgaluda, then "N.T" could be a combination of Neptune and T-FORCE.