Like Slartibartfast, I will normally say that I will always be open to hearing something again that I did not like on first listen, but there are a few that I disliked so much on that first listen that I have virtually no incentive to listen to them again:
We're Only in it for the Money by FZ and the Mothers: I have posted a review on this so my views are there for all to see.
Trout Mask Replica by Captain Beefheart: My views on this are similar to the above.
Both of these are highly regarded by many people. My reaction is purely my own, based on my own biases and tastes, and are in no way a reflection on the quality of the artists concerned. In fact, I respect both Uncle Frank and the Captain as musicians a great deal and have some Zappa I really enjoy. These albums just rub me the wrong way. Also, lest you think I generally despise their genre, note that I really like The Residents, who are in some ways even further out there.