“She’s Goin' Bald” is a remake of the musical section known as “He Gives Speeches” from the aborted SMiLE album. The opening section of the song is unchanged with only the the first verse containing original lyrics. The rest of the song is new material written during the Smiley Smile summer of ‘67.

Allegedly the song is about a girl who’s hair was accidentally ripped out by a boy who was receiving such an amazing blowjob from her.