Beck had originally attempted to record and release "Debra" with the Dust Brothers for 1996's Odelay, but he thought that it was too tongue-in-cheek.
The song's lyrics are about meeting a girl named Jenny who works at the retail store JCPenney and wanting to "get with" her and her sister, Debra.
Debra contains samples of two songs; "Win" by David Bowie and "My Love for You" by Ramsey Lewis.
"[7] The song was used in the 2017 Edgar Wright film Baby Driver and appeared on its soundtrack[8] and as inspiration for music by Flight of the Conchords.
The jam band Umphrey’s McGee also covers "Debra" in live shows, most notably at Sweetwater 420 Fest in Atlanta in 2022.