| # | Title | Length |
|---|
| C1 | Sorry Seems to Be the Hardest Word- engineer:
- Gus Dudgeon and Mark Howlett
- producer:
- Gus Dudgeon and John Stewart
- accordion:
- Carl Fortina
- electric bass guitar:
- Kenny Passarelli
- electric piano:
- James Newton Howard
- piano and lead vocals:
- Elton John
- vibraphone:
- Ray Cooper
- conductor:
- James Newton Howard
- accordion and strings arranger:
- James Newton Howard
- phonographic copyright (℗) by:
- Happenstance Limited (in 1976)
- recorded at:
- Eastern Sound in Toronto, Ontario, Canada and Sunset Sound in Hollywood, Los Angeles, California, United States (in 1976-03)
- recording of:
- Sorry Seems to Be the Hardest Word
- lyricist:
- Bernie Taupin
- composer:
- Elton John
- publisher:
- Big Pig Music Ltd, Chappell & Co Inc., Happenstance Limited, Intersong U.S.A. Inc., Muziekuitgeverij Artemis B.V., Rouge Booze, Inc., Universal–Songs of PolyGram International, Inc., Warner Chappell Music, シンコーミュージック・エンタテイメント and ユニバーサル・ミュージック・パブリッシング Synch事業部
| 3:48 |
| C2 | Out of the Blue | 6:15 |
| C3 | Between 17 and 20 | 5:18 |
| C4 | The Wide-Eyed and Laughing | 3:28 |
| C5 | Someone's Final Song | 4:11 |
| D1 | Where's the Shoorah? | 4:09 |
| D2 | If There's a God in Heaven (What's He Waiting For?) | 4:25 |
| D3 | Idol | 4:09 |
| D4 | Theme From a Non-Existent TV Series | 1:19 |
| D5 | Bite Your Lip (Get Up and Dance!) | 6:44 |