“What Difference Does It Make?” is the Smiths' third single in the UK, released on the 16th of January, 1984. The song peaked at #12 on the UK Singles Chart, being relevant in the band’s early success. The song would then make it onto the band’s self titled debut album, as the 9th track.

The song is about dismissal from a friend after they find out a secret about you. Although not confirmed, fans like to speculate that the song is based on a true story about Morrissey confessing his feelings to another man, only to be subsequently rejected.

“What Difference Does It Make?” is not one of Morrissey’s favorites among the Smiths' catalogue, unfortunately, voicing his opinion to Following the Mozziah, explaining that “‘What Difference Does It Make’ is musically interesting but lyrically it is very…Simon Le Bon [of Duran Duran]. I find the lyrics facile and mildly embarrassing. Otherwise it’s a majestic pop melody by Johnny and, ironically, had the lyrics indeed been penned by Simon Le Bon, I would probably cover it! As it is I’d feel too ashamed.‘”.