The verse melody of "Marcella" branched from an earlier track entitled "I Just Got My Pay" (recorded during sessions for
Sunflower) which itself branched from another discarded song called "
All Dressed Up for School" (recorded during the making of
The Beach Boys Today!). Both songs were released on the 1993 box set
Good Vibrations: Thirty Years of The Beach Boys. "Marcella" was written about a real woman that Wilson knew. Music journalist
Nick Kent explains that she "worked at a parlour just off the strip called Circus Maximus" and had allowed Wilson to "stay and talk to her even though she was aware most of what he said was crazy bullshit." According to
Jack Rieley: Wilson later said that one of the lead guitar parts was inspired by
George Harrison's playing, namely, Harrison's solo on "
Let It Be" (1970). On another occasion, Wilson said that the song "represents one of the first times we tried to emulate
The Rolling Stones. In my mind, it was dedicated to the Stones, but I never told them that. It's one of the rockingest songs I ever wrote." ==Recording==