The song contains David Gilmour's first new Pink Floyd vocal in 20 years. It was recorded at Gilmour's home studio in Hove on England's south coast. "Both Phil and myself had been pushing David to get the lyric and get the vocal," co-producer Youth recalled to Uncut
magazine. "Everyone around him was saying how he hates doing vocals, and he always l;eaves them to the last minute... He does this amazing thing when he's composing and gets a melody. He does this skat vocal. It is absolutely perfect. Apparently that's how he did 'Comfortably Numb
.' I've never heard a singer skat a lead vocal so exact, with the right emotion and everything. So we had this skat vocal, and then we waited for Polly and David to come up with the lyrics."
"David had come up with a concept that when he went into the chorus, he would go low and the backing singers would go an octave up from him," continued co-producer and long-time Floyd engineer Andy Jackson. "He's a big Leonard Cohen fan, and that's something Leonard does a lot. Because the studio was in his home, he'd try it every day until he got all the lines he wanted. He ended up just doing it alone. It had been a while since he sang, so he had to get his voice limbered up, a bit every day."