Coming Closer to the Day was recorded at Studio 91 in Newbury, England, with engineer Sam Winfield. Regarding the new songs, Trower said, " 'Diving Bell' is probably my favorite track on the album. 'Truth Or Lies, ' that one was quite hard to pull off. I love the song, but I recorded it once and wasn't happy with it, so I started from scratch again. It's got quite a strong early R&B flavor to it. That song is not really about me. I'm writing from the viewpoint of a guy whose loved one has been messing around. 'Someone Of Great Renown, ' again, that song isn't about me, but it's maybe someone that I'd like to be." - About the subject matter of the title track, the 73-year-old Trower said, "I'm saying that I'm nearer the end than the beginning. But that doesn't scare me. Not at all. If I went tomorrow, I'd feel like I'd been blessed with being able to achieve an incredible amount as a musician."