Mark Richardson of Pitchfork wrote, "Smith's songwriting continues to improve, as each of [the album's] fourteen tracks displays his inarguable mastery of the pop song structure more clearly than ever.

"[27] Robert Christgau of The Village Voice gave the album a one-star honorable mention rating, indicating "a worthy effort consumers attuned to its overriding aesthetic or individual vision may well like".

His review described the album's music as "high tune, low affect," citing "Waltz #2 (XO)" and "Everybody Cares, Everybody Understands" as highlights.

[30] Trouser Press called the record "a tastefully commercialized production (completely with horns and strings) that respects Smith's privacy and, in fact, does him a solid service.

"[31] A 2023 review by Pitchfork's Jayson Greene described the album as "a transformational landmark and a logical next step for the restless composer" and remarked that the "breadth and depth of XO astonished even his benefactors".