The show "Spencer & Austin" features engaging conversations between hosts Austin White and Spencer Rathkamp, along with guest appearances like Tanner Kietzman. The discussions revolve around mountain biking, trail building, and the cycling community in Southern California. They delve into topics such as the challenges of maintaining trails, the potential for cycling events in the area, and the passion for creating and riding exciting trails. The show also highlights personal stories and experiences, offering insights into the hosts' and guests' lives and their contributions to the biking community.