Soul of the Matter, who has stood his entire seven-year stud career at the Breeders Stallion Station in Japan, returns to the U.S. for the 2004 breeding season at Ernest Auerbach's E. A. Ranches near Santa Ysabel, Calif.The son of Private Terms, who will stand as property of KC International, Matt Rubarts, Hiroshi Nakajima, and Tuji Farm, will command a $4,000 fee.Soul of the Matter, bred by Burt Bacharach's Blue Seas Music, raced for Bacharach and was trained by Richard Mandella. A winner of seven of 16 starts, Soul of the Matter earned $2,302,818. His biggest win came in the 1994 Super Derby (gr. I) with a neck victory over Concern. He also won that year's San Felipe Stakes (gr. II) prior to a fifth-place finish behind Go for Gin in the Kentucky Derby (gr. I). He also finished fourth in that year's Breeders' Cup Classic (gr. I).Soul of the Matter is perhaps best known for his final start, an epic battle with Cigar in the inaugural $4-million Dubai World Cup. Soul of the Matter challenged the Horse of the Year strongly in the stretch but came up a half-length short in the 1 1/4-mile race.Soul of the Matter is out of T.V. Commercial mare Soul Light. Soul Light is a half-sister to Bacharach's 1983 champion 3-year-old filly Heartlight No. One."He's got a stronger fashion on dirt," said Rubarts. "He's a natural for California. He's a fan's horse here. He's a good outcross for California; no Mr. Prospector or Northern Dancer blood. (Farm manager) Marguerite (Eliasson) said she was real excited about him coming here. I knew he wasn't going to be just another stallion out here. They have a great reputation for horse care."With four crops of racing age in Japan, Soul of the Matter has yet to sire a stakes winner, but has sired stakes-placed Soulful City. According to statistics from The Jockey Club, Soul of the Matter has sired 25 winners from 97 starters who have earned $4,592,130 through Nov. 13. He has 112 registered foals of racing age.Japan has two racing authorities: the JRA and NAR. The Jockey Club Information Systems only recognizes statistics from the JRA. According to the NRA, Soul of the Matter has 143 foals, with 22 stakes winners and progeny earnings of $6,150,252.