GERT AND DAISY WRITE A LETTER (Waters) COLUMBIA DX577 recorded 24 March 1934
GERT, DAISY AND THE BLACKOUT (Waters) DECCA F7281 recorded 16 October 1939
Elsie and Doris Waters started in a small way as a sister act doing quietly amusing songs in concert party and Masonics: they made a few records along these lines. One day they realized that they had to make a record the next day and hadn't planned a second side: they created a couple of Cockney women Gert and Daisy, in a dialogue with a few gags (click here for a brief clip of Elsie Waters talking about this). They recorded it and didn't think any more about it until the record became a surprise success and they were asked to do Gert and Daisy everywhere they went. They rapidly became popular in music-hall and on radio, and kept the characters going for the rest of their careers.
In a period when most comics presented exaggerated characterizations they were remarkable for playing the characters naturally and keeping the comedy within the bounds of realism - something almost no-one else did until the development of situation comedies such as Hancock's Half Hour in the 1950s. Their records give a good idea of their relaxed style, and I've chosen two typical ones.
You can hear some more Gert and Daisy here and here.