"The Heart of the Matter" is a song recorded by American rock singer Don Henley from his third solo studio album, The End of the Innocence (1989).

The song was covered by American soul singer India.Arie in 2006 on her third studio album, Testimony: Vol.

Her version of the song is used in the second episode of Brothers & Sisters, entitled "An Act of Will", and in the theatrical trailer for the 2008 film adaptation of Sex and the City.

Stage and television actress Megan Hilty recorded a cover on her 2013 debut solo album It Happens All the Time.

In a November 2003 interview with Songfacts, Tom Petty and the Heartbreakers guitarist and songwriter Mike Campbell explained the song's origins: I cut the track at home and played it for him (Don Henley).