This song is among the very first ones written by Morrissey and Johnny, probably in the summer or autumn of 1982. It really took form during the rehearsal sessions at Spirit Studios and upstairs from Crazy Face Clothing Co in late 1982. The song initially featured a good amount of different lyrics and a drum roll intro.

It was first professionally recorded on 26 June 1983 for the band's first appearance on David Jensen's BBC programme (first broadcast on 4 July 1983), with producer Dale Griffin. This version features the lyrics as we now know them, and the drum roll intro was dropped.

It was recorded again in July/August 1983 at London's Elephant Studios with producer Troy Tate in the initial sessions for the band's debut album. For some reason, the drum roll intro was brought back.

The definitive version was recorded in mid-October 1983 at Pluto Studios in Manchester, with producer John Porter.

single version {2:20}

• 12" and cd-single of "What Difference Does It Make?"

• Tokuma Japan edition of the "The Smiths" debut album

• "Louder Than Bombs" album

• deluxe edition of "The Sound Of The Smiths" [remastered 2008]

David Jensen radio session 4 July 1983 {2:33}

• "Hatful Of Hollow" album

This song has been done at least 47 times by the Smiths, perhaps even up to 66 times if we take into account the fact that information is missing for many early concerts. It was introduced at the band's second concert at the start of 1983 and was played on a majority of dates that year which preceded their first proper tour (23 confirmed performances in 1983, but possibly as many as 40). There are also 23 confirmed performances, perhaps actually 25, on the 1984 tours promoting the debut album and "Hatful Of Hollow". It wasn't on the setlist at the beginning of that year, but became a regular between mid-March and mid-June, was then given a break, returned as a regular for the September dates and the first 5 November concerts. It was last heard once on 1 March 1985, the one and only airing of the song on the Meat Is Murder tour.

There are no officially released live recordings of the song at this point in time, but bootleg recordings are circulated.

definitive Troy Tate studio recording {2:44}

This is found on record company cd-rs of Troy Tate's work for the band's debut album. It has not yet been officially released but has leaked in slightly inferior quality on bootlegs.

Crazy Face rehearsal for Troy Tate {3:05}

This band rehearsal ahead of Troy Tate's involvement with the material that would become the band's debut album has leaked on the internet in 2012 in a package titled the "Pablo Cuckoo Tape". Information is found here.