What Matters Most is the thirty-third studio album by American singer Barbra Streisand released on August 23, 2011, by Columbia Records.

Dedicated to the lyrics of her longtime friends Alan and Marilyn Bergman, the album was produced by Streisand herself.

No singles were released to promote the album; it debuted at number 4 on the Billboard 200 and received generally positive reviews from music critics.

Having recorded numerous Bergman songs during her career, Streisand planned What Matters Most as a chance to mine other gems from their extensive songbook.

In promotion of the album, Streisand's February performance at the MusiCares Person of the Year benefit was made available to view on the Starbucks Digital Network between August 23 and 30, 2011.