What It Is is a studio album by jazz pianist Jacky Terrasson released on May 18, 1999 by Blue Note label.

Phil Gallo of Variety stated, "Terrasson’s fourth album as a leader, “What It Is” on Blue Note, finds the much-heralded French-American pianist tackling soulful numbers and works composed for an assortment of instrumentalists... His adventurousness deserves kudos — but this band’s execution needs work.

"[5] Scott Yanow of AllMusic wrote, "This set is a bit of a departure for pianist Jacky Terrasson who has generally been heard in acoustic trio formats...

Overall, this set is open to the influences of world music and more funk-oriented jazz, yet Jacky Terrasson still sounds quite creative, explorative and individual.

"[1] Geoffrey Himes of The Washington Post added, "the Parisian pianist has often been a prisoner of his own virtuosity, compelled to prove how many notes he could play in a chorus rather than how much emotion.