Donald Fagan and Walter Becker were two whimsical stoners who met in college and realized that they both had a love for music and satire. Most Steely Dan songs appear to be nonsensical, however, if you dig deep there is usually a story behind it. In “Show Biz Kids”, the backup singers are singing “Lost Wages”, but intentionally slurring their words to sound like “Las Vegas”. Fagen and Becker were fans of comedian Lenny Bruce, who often joked that if you go to Las Vegas you will leave with lost wages, so the lyrics are referring to Bruce’s joke. Also, Rickie Lee Jones does a pretty good cover of this song.