The Heart of the Matter is a song recorded by American rock singer Don Henley 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 albums third single, reaching No. 21 on the Billboard Hot 100 and No. 2 on the Mainstream Rock Tracks in early 1990.
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