Steven Wilson said of "Even Less": "That track originally was seventeen minutes long and was recorded as a seventeen minute long track, and it had everything on it. Just ridiculous amounts of overdubs on that track."
The song was first released as a one-track promo tape delivered to record stores in order to promote the album. The promotional cassette came in a plain white sleeve with the words "Who Is This?"…
A body is washed up on a Norfolk beach
He was a friend that I could not reach
He thought I was cold but I understand
But for the grace of God goes another man