"[5] Although it got some regional radio play in the northeast United States, the label declined to fund further recordings by the band.

[6] Taylor later rerecorded "Night Owl," along with several other songs he wrote for the Flying Machine, such as "Knocking 'Round the Zoo," for his self-titled solo debut album on Apple Records.

[5] Allmusic critic Lindsay Planer rated it as one of the "notable inclusions" on the James Taylor album.

[7] The James Taylor album included instrumental interludes between songs, and James Taylor biographer Timothy White describes the brass instruments that were used for the interlude introducing "Night Owl" as "ungainly" and sounding like the overture to a Broadway musical.

[13] Producer Richard Perry chose "Night Owl" for her to cover, because "it was a funkier, bluesier tune than [Taylor's] more folk-oriented material.

[14][15] Taylor was initially not entirely happy that Simon's version of the song sounded to him like an outtake from the Rolling Stones' recent album Exile on Main Street.

[17] Author Jami Bernard described Simon's "sexy growl" when singing the line "I'm a night owl, honey" as implying that "life was more interesting in the wee hours.