"N.T" is credited with composing and arranging Espgaluda's music on its soundtrack album, but no further information is provided. The game itself credits three "sound creators": Neptune, Reeb, and T-FORCE.

Neptune is a music production company. As part of Neptune, SOU1 composed seven pieces of music for Espgaluda. It's unknown if anyone else from Neptune also wrote music for the game, or if SOU1 was the sole contributor.

Reeb is a sound production company. Reeb has composed music for games, but their role in other Cave games has only been creating sound effects.

Nothing more is known about T-FORCE, even whether it's a person or another company.

If Reeb only produced sound effects for Espgaluda, then "N.T" could be a combination of Neptune and T-FORCE.