"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 album's third single, reaching No. 21 on the US Billboard Hot 100 and No. 2 on the US Mainstream Rock Tracks in early 1990.
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