The album is made up of previously unreleased material recorded during Wagoner and Parton's duet years (1967–76), with new studio overdubs.

It was released as part of a settlement from legal action Wagoner took against Parton following her departure from his band and syndicated television series.

It contains the complete duet recordings made by Wagoner and Parton during their partnership, including the original masters of the songs from this album, without the overdubs.

Around this time Wagoner had begun to urge Parton to write about more than her East Tennessee home and the rapidly vanishing rural lifestyle.

I said, 'Dolly, the people who live in Idaho and Canada don't care if your mama's got an old black kettle or if your dad has working boots.

He just couldn't listen to me, and so I thought, 'The only way I'm gonna express what I feel and have him understand is to write a song.'

[1] Wagoner filed a $3 million lawsuit against Parton on March 21, 1979, alleging breach of contract.

Wagoner hoped for the court to issue a declaratory judgment that Parton "is liable under contract to pay Porter Wagoner 15% of her record royalties earned from the date of judgment for so long as she receives such record royalties."

Rumors began to circulate in November 1979 that Wagoner and Parton were discussing recording a new duet album in 1980 following the settlement of the lawsuit.

Simple arrangements by Wagoner, solid harmony bolstered by some smooth background singing and upfront keyboard work and strings provide a good balance in molding these two dissimilar voices."

Even though this album was actually recorded at least four years ago, the material and distinctive Parton-Wagoner vocals are timeless.