American composer, multi-instrumentalist, bandleader, and producer Kurt Rosenwinkel is one of the most celebrated musical voices in jazz and is widely renowned as one of the most distinctive and gifted guitarists to have ever played the instrument.

The material on The Next Step Band (Live at Smalls 1996) was developed by the band during their frequent gigs at Smalls Jazz Club in New York City. The club's owner Mitch Borden recalled, "Kurt Rosenwinkel's band played with such dramatic fire that it would consume everyone present."