There are at least three bands called Girls.
1) In 2006, Christopher Owens and Liza Thorn began a music project called Curls, which dissolved itself when Liza decided to focus more on her new band, BRIDEZ. Not to be dissuaded, Christopher recruited San Francisco's infamous ladykiller Chet "JR" White to join him and changed the band's name to Girls.
Chris was formerly a member of Holy Shit with Ariel Pink. Being raised in a cult where "pop music was banned, women sold themselves for sex and several members were driven to suicide... the Girls' singer's life seems to have been a blur of prescription drugs (fentanyl patches are his favourite), punk rock shows and art happenings." (NME) All of which has deeply inspired and informed the music the band make.
Their debut, 'Album' was released in September 2009, through True Panther Sounds and has received wide critical acclaim - notably from NME, in the UK.
Two of their songs have been made available as free downloads via RCRD LBL: http://rcrdlbl.com/artists/Girls/music
2) GIRLS (ガールズ) was a 70's all-female rock band from Japan.
3) A swedish synthpop/disco band featuring Paul Rein.
Girls is an indie rock band from San Francisco, California. The band's lead singer, Christopher Owens, is a former member of the Children of God cult.
The New York Times compared the band's sound to Elvis Costello, Buddy Holly, and the Beach Boys.