"Sooner or Later" is a song recorded by the American singer Madonna from her soundtrack album I'm Breathless. Written by American composer Stephen Sondheim and produced by Madonna and Bill Bottrell, the song was used in the parent film, Dick Tracy. "Sooner or Later" was composed to evoke the theatrical nature and style of the film. A 1930s-style jazz ballad with piano, drum, double bass, and horns, the track conjures up the atmosphere of a smoky nightclub. Madonna sings in her lowest register accompanied by a variable pitch.

I'm Breathless is an album by American singer and songwriter Madonna, released on May 22, 1990, by Sire Records to accompany the film Dick Tracy. The album contains three songs written by Stephen Sondheim, which were used in the film, in addition to several songs co-written by Madonna that were inspired by but not included in the film. Madonna starred as Breathless Mahoney alongside her then-boyfriend Warren Beatty who played the title role, Dick Tracy. After filming was complete, Madonna began work on the album, with Sondheim, producer Patrick Leonard and engineer Bill Bottrell. She also worked with producer Shep Pettibone on the album's first single, "Vogue". The album was recorded in three weeks, at Johnny Yuma Recording and Ocean Way Studios, in Los Angeles, California.