"Comfortably Numb" by Pink Floyd emerged from a creative disagreement between David Gilmour and Roger Waters during recording sessions. Gilmour favoured a stripped-back sound whilst Waters and producer Bob Ezrin championed a grander, more psychedelic arrangement. The final track represents a compromise between both visions, with the first verse reflecting Gilmour's subdued approach and the second verse featuring the orchestral, heavily produced version Waters desired, resulting in what many consider Pink Floyd's greatest work.

The song's origin stems from a deeply personal experience in 1977 when Waters performed at Philadelphia Spectrum whilst suffering severe stomach cramps. Forced to continue performing despite his illness, he consumed large quantities of pain medication, leaving him feeling emotionally detached and numb throughout what he described as "the longest two hours of my life." This harrowing experience inspired the song's lyrics and title, though Waters had initially considered naming it "The Doctor."