DESCRIPTION:
The album was recorded at Abbey Road Studios, in two sessions, between May 1972 and January 1973. The band were assigned staff engineer Alan Parsons, who had worked as assistant tape operator on Atom Heart Mother, and who had also gained experience as a recording engineer on The Beatles' Abbey Road and Let It Be. The recording sessions made use of some of the most advanced studio techniques of the time; the studio was capable of 16-track mixes, which offered a greater degree of flexibility than the eight- or four-track mixes they had previously used, although the band often used so many tracks that to make more space available second-generation copies were made.

Beginning on 1 June, the first track to be recorded was "Us and Them", followed six days later by "Money". Waters had created effects loops from recordings of various money-related objects, including coins thrown into a food-mixing bowl taken from his wife's pottery studio, and these were later re-recorded to take advantage of the band's decision to record a quadraphonic mix of the album (Parsons has since expressed dissatisfaction with the result of this mix, attributed to a lack of time and the paucity of available multi-track tape recorders). "Time" and "The Great Gig in the Sky" were the next pieces to be recorded, followed by a two-month break, during which the band spent time with their families and prepared for an upcoming tour of the US.