Lead singer Matt Ramsey said during an interview on 101.3 KFDI that Old Dominion originally had the idea for this summer anthem around the time they were writing "Break Up With Him" in 2014. They filed it away, but during a writing session with Shane McAnally and Josh Osbourne in Asheville, North Carolina, it came up again. McAnally and Osbourne helped the band see "it wasn't a joke title but a really fun title."
Lyrically, this is a breakup song where Matthew Ramsey sings of his girl having just walked out on him. He is so enjoying riding the breeze on the river, letting the sun and rum do what it does, the singer can shrug off any drama. He's "not really heartbroken in this particular moment," explained band member Brad Tursi, "'cause he's on a boat and he's having fun and I'll deal with the rest tomorrow."
The song begins and ends with jubilant ad-libs, making it sound like Old Dominion had a fun time laying it down in the studio. Ramsey said since they knew "Boat" needed to sound like a "party, and a little intoxicated," they downed some tequila and "did our best little party dance song."
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