"The Heart of the Matter" is a song recorded by American rock singer Don Henley from his third solo studio album, The End of the Innocence (1989). Written by Henley, Mike Campbell, and J. D. Souther and produced by Henley, Campbell, and Danny Kortchmar, the song was released as the album's third single, reaching No. 21 on the Billboard Hot 100 and No. 2 on the Mainstream Rock Tracks in early 1990.

Donald Hugh Henley is an American musician who is a founding member of the rock band Eagles, for whom he is the drummer and co-lead vocalist, as well as the sole continuous member of the band. Henley sang the lead vocals on Eagles songs such as "Witchy Woman", "Desperado", "Best of My Love", "One of These Nights", "Hotel California", "Life in the Fast Lane", "Victim of Love", "The Last Resort", "The Long Run", and "Get Over It".