"Neither One of Us (Wants to Be the First to Say Goodbye)" is a song recorded by Gladys Knight & the Pips. Released on December 26, 1972 on Motown's Soul Records imprint as S 35098, it became one of their biggest hit singles to date, and was also the last single the group released prior to them leaving Motown for Buddah Records in February 1973.

By 1972, Gladys Knight & The Pips had spent six and a half years with Motown Records, having signed with the label in 1966. Though well known prior to signing with Motown, they achieved widespread success with the label with hits such as "I Heard It Through the Grapevine", "Nitty Gritty" and "If I Were Your Woman". However, the group would recall being treated like outsiders in the label. Lead singer Gladys Knight recalled on A&E's Biography that she and the group were regarded as a second-string act and that "Diana (Ross) & The Supremes, The Temptations and Marvin Gaye were given all the hits, while we took the leftovers". While on Motown, Knight & The Pips recorded for Soul Records, a label Motown used for acts that recorded material with more of an R&B flavor than a pop flavor. In 1972, the group had success with their cover of musician Kris Kristofferson's ballad, "Help Me Make It Through the Night". The song helped to make the group's transition from soul and blues-oriented material to more middle of the road flair.

In late 1972, the group began recording songs for what would be their final album, Neither One of Us, at Motown's Hitsville U.S.A. studios in Detroit. Among the songs they would record that wounded up on the album included a funk-oriented cover of Bill Withers' "Who Is She (And What Is She to You)?", a cover of "For Once in My Life" and a self-penned composition, "Daddy Could Swear, I Declare", the latter song of which they had begun promoting in the summer of 1972 through a performance on the TV program, Soul Train. They also recorded a good portion of the album at Motown's Hollywood studios, MoWest.

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