McDonald and Giles is an album of music released by British musicians Ian McDonald and Michael Giles in 1971. The album was first issued on Island Records (ILPS 9126) in the UK and in the US as Cotillion Records (SD 9042), a division of Atlantic Records. The album was recorded at Island Studios between May and July 1970. Although McDonald and Giles remains popular among King Crimson fans, its commercial success was limited. The duo did not record a second album.