在台湾，有谁听过龟山岛海底火山口温泉的出水声？有谁听过至少30多年前，迴响在太平山上、由伐木工人口中高唱出来的移木头歌？南方澳渔港里，渔民们节奏惊人、只有他们才懂的叫卖声；百年老庙门在风霜岁月中，依然咿咿呀呀的开阖声；以及，隐匿在千年桧木林中，日渐失传的泰雅古乐？
在《水事纪》专辑出版前，这些声音恐怕只有Matthew Lien全部听过。
2001年秋天，一个复杂、浩大、甚至可以说是艰巨的录音计划悄悄成型。最早的规划是想录下台湾四季的声音，融合於Matthew的音乐创作中，形成一张以Matthew创作加上台湾大自然为主题的音乐专辑。不过随著心情的转变、有趣事件的不断发生，这个计划最终转变成以海拔高度追踪「水」生命之旅的概念专辑。
从田野录音到音乐创作，前后将近四年的制作期，让《水事纪》专辑比Matthew其他作品更多了一份人文关怀。相较于其它作品的自然生态性，《水事纪》增添了许多和人有关的故事、历史和生活。前后约有百人参与了专辑前、后期录音工作，堪称是Matthew出道以来，工程最浩巨、制作时间最长的一张作品。

McKennitt's recordings always have the quality of a spiritual sojourn; her songs are those of a seeker, whether she's setting Yeats, Scripture, or her own words to her compositions. It's this that attracts people to her music, and The Book of Secrets is no exception, whether it's the lazy rhythms of "Marco Polo," the sober joy of "The Mummers' Dance," the poignancy of "Skellig" or "Dante's Prayer," or the drama of Alfred Noyes's "The Highwayman." "The Highwayman" is a particularly strong effort, especially in comparison to her earlier setting of "The Lady of Shalott"; McKennitt has become much more skilled at musical narrative. This is music that can be enjoyed on many levels, from McKennitt's growing skill as a composer to the deeper questions posed by her lyrics.