What Have We Become? is a studio album released by the former The Beautiful South collaborators Paul Heaton and Jacqui Abbott, which was released on 19 May 2014 through Virgin EMI Records.

It has charted at number three in the UK Albums Chart, just behind Michael Jackson's posthumous album Xscape and Coldplay's Ghost Stories at number one. The album was certified Gold by the British Phonographic Industry on 30 October 2015 for sales over 100,000 copies.

The album's first single "D.I.Y" it reached number 75 on the UK Singles Chart, and was added to BBC Radio 2's playlist in April 2014.

The cover painting is by David Storey, the artist responsible for many of the Housemartins covers.

All tracks written by Paul Heaton & Jonny Lexus, except * Heaton.