The album has been described by
Anthony DeCurtis as "perhaps the most romantic album of Reed's career". Many of the album's songs were inspired by and dedicated to Reed's girlfriend and muse at the time,
Rachel Humphreys. According to Aidan Levy,
Coney Island Baby was "as much a love letter to Rachel as it was to the nostalgic
Coney Island of the mind." The album's title track directly references Rachel with the line: "I'd like to send this one out to Lou and Rachel, and all the kids at P.S. 192." "P.S. 192" was at that time was a public school for kindergarten to 6th grade, in
Brooklyn, New York City, NY, where Reed went to school before moving to
Freeport, on
Long Island, New York. In 1979 Reed said "Saying 'I'm a Coney Island baby' at the end of that song is like saying I haven't backed off an inch. And don't you forget it." It is a direct continuation of the poem "The Coach and Glory of Love", written by Reed and published in the Fall 1971 edition of
The Harvard Advocate. The album includes the song "She's My Best Friend", a version of which was originally recorded by Reed's band
the Velvet Underground in 1969, and eventually released on the 1985
compilation album VU. The 30th-anniversary re-issue of
Coney Island Baby includes bonus tracks featuring Reed's Velvet Underground bandmate
Doug Yule. ==Critical reception==