Critic
Barney Hoskyns described "It Makes No Difference" as "an artlessly simple
country-
soul ballad." The Band biographer Craig Harris considers it "one of pop music's saddest songs." Music critic Nick DeRiso similarly states that "The Band, as a whole, has never constructed a sadder moment, nor one with more direct specificity." The song's theme is the singer's inability to get over a failed relationship. Among the
metaphors used to portray the singer's sadness are images of weather, such as the sun never shining, constant rain and clouds hanging low. Critics have attributed much of the success of "It Makes No Difference" to
Rick Danko's lead vocal. Hoskyns considers that "there is something so elemental" in how Danko expresses his loss that it "transcends self-pity". According to DeRiso, Danko's vocal manages to express the "lonesome bottom of this song while retaining its sense of reckless emotional abandon," without ever sounding resigned to his fate.
Levon Helm and
Richard Manuel add
harmony vocals on the
chorus, adding to the sense of pain. Hoskyns and DeRiso also credit Robertson's and
Garth Hudson's "anguished" guitar and
saxophone solos for complementing the effect of the vocals. According to DeRiso, Danko, Hudson and Robertson are all "walking the same fine line — Danko, between torment and utter heartsick disaster; Hudson and Robertson between stabbing attempts at redemption and a reluctant acceptance." According to Robertson, "I wrote this song specifically for Rick to sing and when we first started discovering the possibilities, it kept expanding to more levels of emotion. What Garth and I could add to finalize the statement of this song was purely instinctual." ==Personnel==