The title refers to an inscription written by actor Michael J. Pollard in Jim Capaldi's book while they were both in Morocco. Capaldi and Pollard were planning to work on a movie that was never filmed. Capaldi said:
Pollard and I would sit around writing lyrics all day, talking about Bob Dylan and the Band, thinking up ridiculous plots for the movie. Before I left Morocco, Pollard wrote in my book 'The Low Spark of High Heeled Boys.' For me, it summed him up. He had this tremendous rebel attitude. He walked around in his cowboy boots, his leather jacket. At the time he was a heavy little dude. It seemed to sum up all the people of that generation who were just rebels. The 'Low Spark,' for me, was the spirit, high-spirited. You know, standing on a street corner. The low rider. The 'Low Spark' meaning that strong undercurrent at the street level.
The song begins with a gradual fade-in and ends with a slow fade-out. At about 11 minutes and 35 seconds, it is the longest song on the album. The song and the album received wide praise, both in print and on broadcasts. It uses a sparse arrangement with a slow deliberate pace alternating with a double-time densely layered pop chorus. The verses are in D minor while the chorusesmodulate to D major with a repeated piano riff in D Minor.[original research?]. The song is noted for the extended solos played by band members in the later portions of the song. David Lubin wrote in his album review that appeared in Rolling Stone Magazine in 1972, "Each member of the group lays down a track or tracks which could in parts stand alone."