Here Is What Is is the fifth studio album by Canadian songwriter and record producer Daniel Lanois. It was first released in December 2007 as a high-quality download, and later released on CD on March 18, 2008.

The album is the result of the same project that led to the 2007 documentary "Here Is What Is" that premiered at the 2007 Toronto International Film Festival in September. The movie documents the aesthetics and creative process behind Lanois' approach to music making and recording. The album has been presented as a direct soundtrack to this film, and some of the tracks ("Beauty" and "Chest of Drawers") are conversations with Brian Eno.

All songs written by Daniel Lanois unless otherwise noted.

"Where Will I Be" is a new version of a song which had been previously released on Emmylou Harris' album Wrecking Ball in 1995.

"Lovechild" and "Sacred And Secular" tracks incorporates, respectively, the pedal steel guitar melody used in "Carla", on Belladonna album, and the pedal steel guitar melody used in "Transmitter", on Shine album.

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