Here Is What Is is the fifth studio album by Canadian songwriter and record producer Daniel Lanois. It was first released in December 2007 as a high-quality download, and later released on CD on March 18, 2008. 　　The album is the result of the same project that lead to the 2007 documentary "Here Is What Is" that premiered at the 2007 Toronto International Film Festival in September. The movie documents the aesthetics and creative process behind Lanois' approach to music making and recording. The album has been presented as a direct soundtrack to this film, and some of the tracks ("Beauty" and "Chest of Drawers") are conversations with Brian Eno.