This information comes from Jim in Holland.
The Belgian rockband dEUS covered First we take Manhattan. It was released on their 3rd demo tape, Crazy & Tonedeaf 2. They called it Manhattan. The tape was recorded in 1991-1992 - some years before their final breakthrough. Earlier they had covered Teachers on their 2nd demo tape Crazy & Tonedeaf. More info at
http://www.hotellounge.com/disco/demos.htm#3
It looks like these demo tapes were not in wider circulation and were
not commercially released. That's why I don't include them in the
complete cover listing.
Jarkko