The album contains live material recorded between September and October 1980 at the Warfield Theatre in San Francisco and Radio City Music Hall in New York.

However, "Space" was included when the album was rereleased as part of the 2004 Beyond Description box set, as well as on one CD in 2006.

Due to the length of the Dead's songs, several tracks from Dead Set were edited for release on vinyl, and the edited versions have been retained on CD reissues.

The album's cover features an Uncle Sam skeleton perched on the Marin Headlands looking at the view of San Francisco, with a striking twilight sky reflecting off the bay.

The back cover of the original gatefold album continues this image, except that it shows a view of Manhattan and Brooklyn.