Love and Music is the tenth collaborative studio album by Porter Wagoner and Dolly Parton. It was released on July 2, 1973, by RCA Victor. It contains their top ten country single "If Teardrops Were Pennies". The album reached #8 on the U.S. country albums chart. The liner notes are written by Carl Butler and Pearl, writers of the song "If Teardrops Were Pennies", originally a hit in 1951 for Carl Smith.