Discogs says : "Recorded at home December 26, 1989 to January 15, 1990. Mixed at Meter Pool Studios January 1990. Originally planned to be released in 1990, but not actually released until 1st August 1995".
I thought I got that CD in the early nineties but my memory may be wrong...
"Imagine dragging your head in gravel while being shouted at in a deep guttural voice that demands you comply to a request that you can't decipher, this is BELT" Factsheet Five
From liner notes : "Described by Controlled Bleeding's Paul Lemos as, "slowly grinding slave ship torture rhythms" BELT's definitive 1991 release titled S/HE captures on tape the essence of gradual suffocation. For BELT the recording of S/HE was a very slow and careful process ; each expansion and contraction of sound methodically scrutinized and edited".
Label : Divided, US
Ripped and scanned by 
A1. Mom - Nancy's Breast
A2. Bob Black - Fable (Live In Chicago 7.90)
A3. Nomenklaturja - Untitled
A4. Belt - Virgin
A5. The Grey Wolves - Bloodpulp
A6. M. Abed - Liquid
A7. Merbow - Untitled / Razors
A8. Hamas - Suspicious
B1. Hänzel & Gretzel - La Poule Des Indes
B2. Hänzel & Gretzel -Amour Du Linchtenstein
B3. Due Process - RRRadio 43 (Extract)
B4. Dave Diesing - My Voice Is Coming To You
B5. Big Fat Spic - Children Of The Glue
B6. Shock City - Harsh Treatment
B7. K.B.H. - Impasse