"The Heart of the Matter" is a song recorded by American rock singer Don Henley (formerly of The Eagles) from his third solo studio album, The End of the Innocence (1989). Written by Henley, Mike Campbell, and J. D. Souther and produced by Henley, Campbell, and Danny Kortchmar, the song was released as the album's third single, reaching No. 21 on the Billboard Hot 100 and No. 2 on the Mainstream Rock Tracks in early 1990.
In a November 2003 interview with Songfacts, Tom Petty and the Heartbreakers guitarist and primary songwriter Mike Campbell explained the song's origins: I cut the track at home and played it for him (Don Henley). He wrote some words, I think he got some help from J.D. Souther on some of the lyrics. He changed the key to fit his voice, then we went in and basically recreated the demo. I know he was especially proud of that one. He told me that lyric was something he had been trying to write for a long time and it finally came out the way he liked it, something he really wanted to sing. A lot of people like that song. A lot of girls like it.
I think it is a very beautiful song
