"What It Comes Down To" is a song by The Isley Brothers, who released it in late 1973 as a follow-up to the group's crossover pop hit, "That Lady, Pt. 1 & 2".
Both songs were featured on the group's Epic debut, 3 + 3. It features a synthesizer keyboard solo from Chris Jasper, Ernie Isley on guitar and Ronald Isley on lead vocals. The b-side of the song was the ballad "The Highways Of My Life".
The song peaked at number 55 on the Billboard Hot 100 and was a top five hit on the R&B singles chart where it peaked at number 5.