In this song, Usher bites the bullet and breaks up with his girl even though he knows it's going to hurt. They could stay together and try to work it out, but he knows it's no use. Best to deal with it and let it burn.
Usher was coming off a two-year relationship with Chilli from TLC when this song was released, leading to speculation that the song was about their split. Usher used this as a marketing ploy, hinting that the Confessions album was full of actual confessions, especially the "title track, which deals with infidelity. After the album was released, he claimed the songs weren't as personal as they seem and simply play out different scenarios he made up. "Burn" doesn't find Usher admitting to any wrongdoing but could certainly relate to his breakup with Chilli.
Usher wrote the song with the track's producers, Jermaine Dupri and Bryan Michael Cox. Dupri is a key figure in Usher's development. He produced most of Usher's second album, My Way, and convinced him that he was a songwriter as well as a performer. On Usher's next album, 8701, other producers came on board along with Dupri, resulting in hits with a mix of styles. They did the same thing with the Confessions album, which also had contributions from the producers Just Blaze, Jimmy Jam & Terry Lewis, Lil Jon, and Dre & Vidal.
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