The Heart of the Matter is the seventeenth studio album by American singer Kenny Rogers, released by RCA Records in 1985. It was Rogers' eleventh album to reach #1 on Billboard's Country albums chart and certified Gold by the RIAA. It peaked at #51 on the US Billboard 200 and was produced by George Martin.
Two singles came from this album. "Morning Desire" reached the top of the country charts, as well as #8 on the adult contemporary chart and #72 on the pop charts. His next single, "Goodbye Marie", came from the Short Stories album (also released after Rogers signed to RCA) and charted. The final single from this album followed, "Tomb of the Unknown Love", was a #1 hit in the country charts.