Billboard magazine's review of the album in the issue dated February 20, 1971, said, ""After the Fire Is Gone" on this LP is the hit, but Conway Twitty and Loretta Lynn reveal that they've established themselves as a major country duo.

Standout tunes include "It's Only Make Believe" and a very sparkling "Pickin' Wild Mountain Berries" that has definite hit appeal.

"[3] In the February 13, 1971 issue, Cashbox published a review on the album, which read, "Needless to say, Conway Twitty and Loretta Lynn are two of the most highly acclaimed country singers.

Having already released a single together, "After the Fire Is Gone", which is currently on both the country and pop charts, We Only Make Believe is the duo's first album effort.

"It's Only Make Believe", "Will You Visit Me on Sunday", "Pickin' Wild Mountain Berries", "Hangin' On", and "Working Girl".

Recording sessions for the album took place on November 9, 10 and 11, 1970, at Bradley's Barn in Mount Juliet, Tennessee.