New Moon is a posthumous compilation album by American singer-songwriter Elliott Smith, released on May 8, 2007 by Kill Rock Stars. It contains twenty-four previously unreleased songs, most recorded between 1994 and 1997 during the sessions for Smith's albums Elliott Smith and Either/Or.

Steven Paul Smith, known as Elliott Smith, was an American musician and singer-songwriter. He was born in Omaha, Nebraska, raised primarily in Texas, and lived much of his life in Portland, Oregon, where he gained popularity. Smith's primary instrument was the guitar, though he also played piano, clarinet, bass guitar, drums, and harmonica. He had a distinctive vocal style in his solo career after Heatmiser, characterized by his "whispery, spiderweb-thin delivery", and often used multi-tracking to create vocal layers, textures, and harmonies that were usually finger picked and recorded with tape.